Shri Ramabhai Jogibhai Tandel, Nani Daman V. The Income tax Officer,Vapi Ward-4, Daman

ITA 1219/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1385 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Assessee Lawyers: M K PATEL

Judgement Text

I.T.A. NO . 1219 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 8 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 1219 /AHD/ 20 1 3 ASSESSMENT Y EAR : 20 0 8 - 09 RAMABHAI JOGIBHAI TANDEL, .......... .APPELLANT SANGIA SHERI, KATHIRIYA, NANI DAMAN. [PAN: A CGPT 1940 E ] VS. INCOME TAX OFFICER, WARD - 4, VAPI, DAMAN. ............ . RESPONDENT APPEARANCES BY: M.K. PATEL , FOR THE APPELLANT R.P. MAURYA , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : JUNE 13 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JUNE 15 TH , 201 6 O R D E R BY WAY OF TH IS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 25.03.2013, PASSED BY THE LEARNED CIT(A) FOR ASSESSMENT YEAR 2008 - 09 . 2. A SSESSEE HAS RAISED THE FOLLOW ING GRIEVANCES: - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED COMMISSIONER OF THE INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE A SSESSING OFFICER IN REJECTING CLAIM OF THE ASSESSEE REGARD ING THE PROPERTY SOLD WAS SITUATED IN RUR AL AREA AND RS. 13,81,090/ - AS ALLEGED INCOME FROM SHORT TERM CAPITAL GAIN. 2. IT IS THEREFORE PRAYED THAT THE ABOVE ADDITION MAY PLEASE BE DELETED AS LEARNED MEMBERS OF THE TRIBUNAL MAY DEEM IT PROPER. 3 . WH EN TH IS APPEAL W AS CALLED OUT FOR HEARING, IT WAS NOTICED THAT NONE HAS APPEARED BEFORE THE LEARNED CIT(A) NOR MADE ANY SUBMISSION AND THAT THE MATTER HAS BEEN, THEREFORE, DECIDED EX - PARTE QUA THE ASSESSEE APPELLANT BY THE LEARNED I.T.A. NO . 1219 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 8 - 09 PAGE 2 OF 3 CIT(A). IT WAS ALSO NOTE D THAT THE LEARNED CIT(A) HAS DISMISSED THE APPEAL SUMMARILY, FOR WANT OF PROSECUTION, WITHOUT ADDRESSING HIMSELF TO THE MERITS. 4 . LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE LEARNED CIT(A) HAS DECIDED THE MATTER WITHOUT APPRECIATING THE FACT TH AT THERE WAS SUFFICIENT CAUSE FOR ALLEGED NON - COMPLIANCE WITH THE NOTICES OF HEARING ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS . 5. 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 LEANED CIT(A) FOR ADJUDICATION ON MERITS RATHER THAN OUR TAKING A CALL ON MERITS OF THE CASE. 6 . IN VIEW OF THE FACT THAT THE LEARNED CIT(A) HAS DISMISSED THE APPEAL SUMMARILY WITHOUT DEALING WITH MERITS O F THE CASE, THE IMPUGNED ORDER IS CLEARLY UNSUSTAINABLE IN LAW. EVEN WHILE DECIDING THE MATTER EX - PARTE QUA THE ASSESSEE, THE LEARNED CIT(A) HAS TO DEAL WITH THE GRIEVANCES RAISED BY THE ASSESSEE ON MERITS AND BASED ON MATERIAL ON RECORD. 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 S UBMISSIONS AS THE ASSESSEE MAY LIKE TO MAKE AND DECIDE THE MATTER IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER. WE ORDER ACCORDINGLY. 7 . IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 15 TH DAY OF JUNE , 2016 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 15 TH DAY OF JUNE , 2016. I.T.A. NO . 1219 /AHD/201 3 A SSESSMENT Y EAR S : 20 0 8 - 09 PAGE 3 OF 3 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD