Shri Chandulal Amrutlal Shah, Surat V. The Income tax Officer,Ward-9(1), Surat

ITA 1042/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9309 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-01-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 15-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 271(1)(c); 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

I.T.A. N O. 1042 /AHD/201 3 ASSESSMENT Y EAR: 2004 - 05 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR , AM AND MAHAVIR PRASAD , JM ] I.T.A. NO. 1042 /AHD/201 3 ASSESSMENT Y EAR : 200 4 - 05 CHANDULAL AMRUTLAL SHAH ....... ... .. APPELLANT BUNGLOW NO.A - 7 4, SAIFEE SOCIETY, L.H.ROAD, SURAT . [PAN: ADAPS 5844 F ] VS. INCOME TAX OFFICER, WARD 9 ( 1 ), SURAT. .... . . RESPONDENT APPEARANCES BY: M.K. PATEL FOR THE APPELLANT RAJDEEP SINGH FOR THE RESPONDENT DATE OF C ONCLUDING THE HEARING : 3 0. 01.2017 DATE OF PRONOUNC ING THE ORDER : 31 .01.2017 O R D E R PER PRAMOD KUMAR , AM : 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 04.02.2013, PASSED BY THE LEARNED CIT(A), CONFIRMING PENALTY OF RS.45,045/ - IMPOSED ON THE ASSESSEE UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2004 - 05 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, IT WAS NOTICED THAT NONE HAS APPEARED BEFORE THE LEARNED CIT(A) AND THAT THE MATTER HAS BEEN, THER EFORE, DECIDED EX - PARTE QUA THE ASSESSEE APPELLANT BY THE LEARNED CIT(A). 3. LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE LEARNED CIT(A) HAS DECIDED THE MATTER WITHOUT APPRECIATING THE FACT THAT THERE WAS SUFFICIENT CAUSE FOR I.T.A. N O. 1042 /AHD/201 3 ASSESSMENT Y EAR: 2004 - 05 PAGE 2 OF 2 ALLEGED NON - COMPLIANC E WITH THE NOTICES OF HEARING ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS . 4. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE MUCH TO SAY ON THIS ASPECT OF THE MATTER BUT HE CONTENDED THAT AT BEST THE MATTER SHOULD BE REMITTED TO THE LEAN ED CIT(A) FOR ADJUDICATION ON MERITS RATHER THAN OUR TAKING A CALL ON MERITS OF THE CASE. 5. I N VIEW OF THE ABOVE DISCUSSIONS , WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DENOVO. WHILE DOING SO, LEARNED CIT (A) WILL GIVE A FRESH OPPORTUNITY OF HEARING TO THE ASSESSEE AND SHALL TAKE INTO ACCOUNT WRITTEN AND ORAL SUBMISSIONS AS THE ASSESSEE MAY LIKE TO MAKE AND DECIDE THE MATTER IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER. WE ORDER ACCORDINGLY. 6 . IN TH E RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT TODAY ON 31 ST DAY OF JANUARY, 2017 . SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 31 ST DAY O F JANUARY, 2017. COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD