Shri Vinaykumar H. Shah, HUF, Bharuch V. The Income Tax Officer, Ward-4, Bharuch

ITA 1181/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9112 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT TALSANIA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA.NO.1181/AHD/2014 / ASSTT. YEAR: 2009-2010 VINAYKUMAR H. SHAH (HUF ) 22, DIPALI SOCIETY, B/H PRITAM-2, MAKTAMPUR ROAD, BHARUCH-392001 PAN : AAEHS1477B VS. ITO, WARD - 4 BHARUCH. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI ANKIT TALSANIA, A.R REVENUE BY : SHRI JAMES KURIAN, SR.DR / DATE OF HEARING : 10/02/2017 / DATE OF PRONOUNCEMENT: 13/02/2017 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGA INST THE ORDER OF LD.CIT(A)-VI, BARODA DATED 07.01.2014 PASSED FOR ASSTT.YEAR 2009-10. 2. GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.8,29,305/- 3. LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMI TTED THAT NOTICE OF HEARING WAS NOT SERVE UPON ASSESSEE AND LD. FIRST A PPELLANT AUTHORITY HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. ON DU E CONSIDERATION OF THE ITA NO.1181/AHD/2014 ASSTT. YEAR 2009-10 2 FACTS, WE FIND THAT APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN A SUMMARY MANNER BECAUSE ASSESSEE FAILED TO APPEAR BEFORE THE LD. FIRST APPELLANT AUTHORITY. SUB-SECTION 6, OF SECTION 250 OF THE IN COME TAX ACT 1961, CONTEMPLATES THAT LD. FIRST APPELLANT AUTHORITY WO ULD STATE POINTS IN DISPUTE AND THEREAFTER RECORD REASONING ON SUCH POINTS IN SUPPORT OF HER CONCLUSION. IN THE PRESENT CASE LD. FIRST APPELLANT AUTHORITY FAILED TO ADHERE TO FOLLOW THIS PROCEDURE. THEREFORE, HER ORDER IS NOT SUSTAINABLE . WE ALLOW THE APPEAL OF THE ASSESSEE AND SET ASIDE THE ORDER OF LD.CIT(A) AND RESTORE ISSUE TO FILE OF THE CIT(A) FOR RE-ADJUDICATION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 13 TH FEBRUARY, 2017 AT AHMEDABAD. SD/- SD/- ( MANISH BORAD ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 13/02/2017 +, - ./01 2+1/ / COPY OF THE ORDER FORWARDED TO : +, 3 4 / BY ORDER, 5/4 67 ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ %& '' , / DR, ITAT, 6. &)* + / GUARD FILE.