Shivang Estate, Ahmedabad V. The DCIT, CPC, Bangalore

ITA 101/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4802 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR
• Keywords: Opportunity of being heard
• Section: 68; 6; 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o s . 1 01 & 1 0 2 / Ah d/2 0 2 0 ( As s e s s me nt Y ea rs : 20 17 - 1 8 & 20 1 8 - 1 9) Sh iv a ng E st a t e, 23 2 6, N ea r Ha r is h Est a t e, N. H . N o. 8 , P .O . As l a li , Ah me da bad-3 82 42 V s . D . C .I .T . , C P C , B e n ga lu r u . [ P AN N o. A A AA S5 6 8 6 D ] (Appellant) .. (Respondent) Assessee by : Shri P.F. Jain, A.R Revenue by : Shri Deelip Kumar, Sr. DR D a t e of H ea r i ng 15.06.2022 D a t e of P r o no u n ce me nt 22.06.2022 O R D E R PER MADHUMITA ROY, JM: Both the appeals filed by the assessee are directed against the orders both dated 10.01.2020 passed by the Commissioner of Income Tax (Appeals)- 3, Ahmedabad arising out of the separate orders dated 24.03.2019 & 08.04.2019 passed by the D.C.I.T., CPC, Bengaluru under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Ys. 2017-18 & 2018-19 respectively. ITA No. 101/Ahd/2020(A.Y.2017-18):- 2. It appears that admittedly the Ld. CIT(A)passed an ex-parte order against the assessee dismissing the appeal preferred before him. Though several notices were served upon the assessee, the assessee did not appear before the Ld. CIT (A) and appeal was disposed of ex-parte. However, it ITA Nos. 101&102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 2 - appears that for some reason or the other the assessee has not been able to represent his case before the First Appellate Authority. Thus, considering the entire aspect of the matter, we find it fit and proper to give an opportunity of being heard to the assessee by the revenue for the ends of justice. With this observation we set aside the issue to the file of the Ld AO to dispose of the same in accordance with law upon giving an opportunity of being heard to the assessee and upon considering the evidence on record as any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that the assessee would also cooperate with the AO in deciding the issue in question. Assessee’s appeal is, therefore, allowed for statistical purposes. ITA No. 102/Ahd/2020(A.Y.2018-19):- 4. The identical issue involved in the case has already been dealt with by us in ITA No. 101/Ahd/2020 for A.Y. 2017-18 and in the absence of any changed circumstances the same shall apply mutatis mutandis. Hence, the appeal preferred by the assessee is allowed for statistical purposes. 5. In the combined result, both the appeals preferred by the assessee are allowed for statistical purposes. This Order pronounced in Open Court on 22/06/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/06/2022 Manish, Sr. PS /Tanmay, Sr. PS TRUE COPY आदेश क त ल प अ े षत/ Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. ITA Nos. 101&102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 3 - 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15.06.2022 2. Date on which the typed draft is placed before the Dictating Member 15.06.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 21.06.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .06.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 22 .06.2022 7. Date on which the file goes to the Bench Clerk 22 .06.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................