Shri Ravikumar Ashokkumar Agrawal, Ahmedabad V. The Jt.C.I.T., Range-2, Ahmedabad

ITA 1255/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8534 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A L THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER AND SHRI S. S. GODARA, JUDICIAL MEMBER ITA NO. 1255/AHD/2016 (ASSESSMENT YEAR : 2011-12) SHRI RAVIKUMAR ASHOKKUMAR AGRAWAL PROP: CUBIT HEALTH CARE, NR. KHETAN TOWER, NR. RAJASTHAN HOSPITAL, SHAHIBAUG, AHMEDABAD 380004 APPELLANT VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2, NAVJIVAN TRUST BUILDING, AHMEDABAD RESPONDENT PAN: ADHPA5704D / BY ASSESSEE : SHRI A. L. THAKKAR, A.R. / BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 02.04.2018 /DATE OF PRONOUNCEMENT : 06.04.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES FROM THE CIT(A)- 4, AHMEDABADS EX PARTE ORDER DATED 10.03.2016, IN CASE NO. CIT(A)-4/487/RANGE- 2/15-16, IN PROCEEDINGS U/S.143(3) OF THE INCOME TA X ACT, 1961; IN SHORT THE ACT. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASS ED HIS LOWER APPELLATE ORDER EX PARTE ON ACCOUNT OF ASSESSEES FAILURE IN PUTTIN G ANY APPEARANCE DURING THE COURSE ITA NO. 1255/AHD/16 [ SHRI RAVIKUMAR A. AGRAWAL. VS . JCIT] A.Y. 2011-12 - 2 - OF LOWER APPELLATE PROCEEDINGS. MR. A. L. THAKKAR SUBMITS BEFORE US THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING HIS AP PEAL ON MERITS. WE SOUGHT TO KNOW THE REASON OF HIS NON APPEARANCE DURING THE CO URSE OF LOWER APPELLATE PROCEEDINGS. HE INFORMS US THAT THE CIT(A) HAD GRA NTED LAST ADJOURNMENT FOR 24.01.2016 WHEREAS THE LOWER APPEAL WAS ACTUALLY TA KEN UP ON 09.03.2016 WITHOUT ACTUALLY SERVING THE RELEVANT NOTICE. LEARNED DEPA RTMENTAL REPRESENTATIVE FAILS TO DISPUTE ALL THESE PLEADINGS. BE THAT AS IT MAY, WE ARE OF THE OPINION THAT THE ASSESSEE DESERVES ONE MORE INNINGS BEFORE THE LEARNED CIT(A) AS THE CASE FILE SUGGESTS SOME LACK OF COMMUNICATION REGARDING THE ACTUAL SERVICE OF LAST HEARING NOTICE. WE THUS RESTORE THE INSTANT LIS BACK TO THE LEARNED CIT(A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HE ARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 06 TH DAY OF APRIL, 2018.] SD/- SD/- ( N. K. BILLAIYA ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD: DATED 06/04/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0