Smt. Ranjan Hasmukhrai Goglani, Ahmedabad V. The ITO, Ward-3(2)(4), Ahmedabad

ITA 1196/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7993 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: M K PATEL
• Section: 143(3)

Judgement Text

ITA NO. 1196/AHD/2018 SMT RANJAN H GOGLANI VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 1196/AHD/2018 ASSESSMENT YEAR: 2013-14 RANJAN HASMUKHRAI GAGLANI .................. APPELLANT F-703, VISHWANATH SOPAN, 18 ND AVENUE, OPP. O7 CLUB, SKY CITY ROAD, SHELA, DIST : AHMEDABAD PAN : ADHPG 5695 F] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD 3(2)(4), AHMEDABAD APPEARANCES BY: MK PATEL FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 26.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 22 ND MARCH, 2018 PASSED BY THE BY THE CIT(A)-3, , AHMED ABAD, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF TH E INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2013-14. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, IT WA S NOTICED THAT THE IMPUGNED ORDER DATED 22.03.2018 PASSED BY THE LEARNED CIT(A) IS AN EX-PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFO RE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT OF ASSISTA NCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPEAL BEFORE US. 3. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT THE NOTICES ISSUED BY THE CIT(A) WERE NOT SERVED ON THE ASSESSEE AS THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE; HOWEVER, LEA RNED COUNSEL FOR THE ASSESSEE UNDERTAKES TO ENSURE PROPER COMPLIANCE OF THE SAME IF ANOTHER OPPORTUNITY IS PROVIDED TO PRESENT HER CASE BEFORE THE LEARNED CIT (A). LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. IN THIS VIEW OF THE MATTE R AND WITH THE CONSENT OF LEARNED DEPARTMENTAL REPRESENTATIVE, WE DEEM IT FIT AND PR OPER TO REMIT THE MATTER TO THE FILE ITA NO. 1196/AHD/2018 SMT RANJAN H GOGLANI VS. ITO ASSESSMENT YEAR: 2013-14 PAGE 2 OF 2 OF LEARNED CIT(A) FOR FRESH ADJUDICATION AND THE AS SESSEE APPELLANT BE GIVEN A REASONABLE OPPORTUNITY OF HEARING. WE ORDER SO. 4. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 2 6 TH JUNE, 2018 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 26 TH DAY OF JUNE, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER...25.06.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 25.06.2018.... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 26.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 26.06.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 29.06.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......