Shri Sanjay Kishanlal Bishnoi, Ahmedabad V. The Asstt. Commissioner of Income Tax, Circle-2(2), Ahmedabad

ITA 120/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2900 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHIMANYU SINGH BHATI
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 120/AHD/2019 ( ASSESSMENT YEAR : 2012-13) SANJAY KISHANLAL BISHNOI 11, NIRAV PALACE, CHANDKHEDA, AHMEDABAD / VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-2(2), AHMEDABAD ./ ./ PAN/GIR NO. : AMUPB7496D ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ABHIMANYU SINGH BHATI, A.R. / RESPONDENT BY : SHRI VIRENDRA SINGH, SR.D.R. DATE OF HEARING 05/03/2019 !'# / DATE OF PRONOUNCEMENT 06/03/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-6, AHMEDABAD (CIT(A) IN SHORT), DATED 2 0.11.2018 ARISING IN THE ASSESSMENT ORDER DATED 30.12.2017 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 147 OF THE INCO ME TAX ACT, 1961 (THE ACT) CONCERNING AY 2012-13. 2. THE ASSESSEE IN THE CAPTIONED APPEAL HAS RAIS ED SEVERAL GROUNDS ASSAILING THE ORDER OF THE CIT(A) FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. HOWEVER, IT IS NOTICED THAT ONE OF THE S UBSTANTIVE GROUNDS ITA NO.120/AHD/19 [SANJAY K. BISHNOI VS. ACIT] A.Y. 2012-13 - 2 - RAISED BY THE ASSESSEE WHEREBY THE ASSESSEE SEEKS T O IMPUGN THE ORDER OF THE CIT(A) TOWARDS ALLEGED VALUATION OF PRINCIPL ES OF NATURAL JUSTICE. 3. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEA RNED AR FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT THE APPEAL WA S FILED WITH CIT(A)- 10, AHMEDABAD, WHEREAS THE ORDER WAS PASSED BY THE CIT(A)-6, AHMEDABAD AND THAT TOO WITHOUT ENSURING SERVICE OF NOTICE ON THE ASSESSEE. IT WAS THUS SUBMITTED THAT THE APPELLATE ORDER PASSED BY THE CIT(A) IS AN EX PARTE ORDER WHEREBY THE CIT(A) HAS SUMMARILY DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION WITHOUT SERVICE OF NOTICE. IT WAS CONTENDED THAT T HE CIT(A) HAS NOT RENDERED ANY DECISIONS ON MERITS AS OBLIGATED UNDER S.250(6) OF THE ACT. IT WAS THUS URGED THAT THE ORDER OF CIT(A) SU FFERS FROM VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND THUS REQUIRES TO BE SET ASIDE FOR FRESH ADJUDICATION ON MERITS. 4. THE LEARNED DR, ON THE OTHER HAND, RELIED UPON T HE ORDER OF THE CIT(A) . 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ST RAIGHTWAY REFER TO SECTION 250(6) OF THE ACT WHICH ENJOINS THAT THE CIT(A) SHALL STATE THE POINTS FOR DETERMINATION BEFORE IT AND THE DECI SION SHALL BE RENDERED ON SUCH POINTS ALONGWITH REASONS FOR THE D ECISION. THUS, IT WAS INCUMBENT UPON THE CIT(A) TO DEAL WITH THE GROU NDS ON MERITS EVEN IN EX PARTE ORDER. A BARE GLANCE OF THE ORDER OF THE CIT(A) SHOWS THAT CIT(A) HAS NOT ADDRESSED ITSELF ON THE V ARIOUS POINTS FOR ITS DETERMINATION AT ALL AND DISMISSED THE APPEAL O F ASSESSEE FOR DEFAULT IN APPEARANCE. NEEDLESS TO SAY, THE CIT(A) PLAYS ROLE OF BOTH ADJUDICATING AUTHORITY AS WELL AS APPELLATE AUTHORI TY. THUS, THE CIT(A) COULD NOT HAVE SHUNNED THE APPEAL FOR NON-CO MPLIANCE WITHOUT ADDRESSING THE ISSUE ON MERITS. ITA NO.120/AHD/19 [SANJAY K. BISHNOI VS. ACIT] A.Y. 2012-13 - 3 - 6. IN THE TOTALITY OF THE CIRCUMSTANCES, WE CONSIDE R IT JUST AND EXPEDIENT TO RESTORE THE MATTER BACK TO THE CIT(A) IN THE LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSES SEE TO AVAIL PROPER OPPORTUNITY FOR DISPOSAL OF APPEAL BY THE CIT(A) ON VARIOUS POINTS. NEEDLESS TO SAY, THE ASSESSEE SHALL EXTEND FULL CO- OPERATION TO THE CIT(A) WITHOUT ANY DEMUR, FAILING WHICH, THE CIT(A) SHALL AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN ACCORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A) APPEALED AGAINST, IS SET AS IDE AND ALL THE ISSUES RAISED IN THE IMPUGNED APPEAL ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 06/03/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 06/03/2019