Rakesh Arjandas Makhijani, Vadodara V. The Income Tax Officer, Ward-3(1)(4), Vadodara

ITA 129/AHD/2023

AI Insights

The case involves an appeal by Rakesh Arjandas Makhijani against the order of the Learned Commissioner of Income Tax (Appeals), Vadodara, which arose from an assessment order passed under sections 143 and 147 of the Income Tax Act, 1961, for the Assessment Year 2010-2011. The primary contention was the ex-parte confirmation of the Assessing Officer's order by the CIT(A) without merit consideration, despite the assessee having filed various details during the assessment proceedings. The Tribunal noted procedural lapses, including the absence of a response from the assessee due to the pandemic and the lack of a comprehensive examination of the submitted documents by the CIT(A). Consequently, the Tribunal restored the matter to the CIT(A) for a detailed re-examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135840 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 05-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIASHOKKUMARSUTHAR
• Assessee Lawyers: SHRIS.K.SADHWANI

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’D’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRISIDDHARTHANAUTIYAL,JUDICIALMEMBER आयकरअपीलसं./ITANo.129/AHD/2023 धििाधरणवरध / Asstt.Year:2010-2011 RakeshArjandasMakhijani, E/8SatyamApartment, BesidesR.T.O, Warasia, Vadodara-390006. PAN:AJAPM5452D Vs. IncomeTaxOfficer, Ward-3(1)(4), Vadodara. (Applicant)(Respondent) Assesseeby:ShriS.K.Sadhwani,A.R Revenueby:ShriAshokKumarSuthar,Sr.D.R सुिवाईकीतारीख /DateofHearing:29/08/2023 घोरणाकीतारीख /DateofPronouncement:13/09/2023 आदेश /ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: Thecaptionedappealhasbeenfiledattheinstanceofthe AssesseeagainsttheorderoftheLearnedCommissionerofIncome tax(Appeals),Vadodara,arisinginthematterofassessmentorder passedunders.143r.w.s147oftheIncomeTaxAct,1961(here-in- afterreferredtoas"theAct")relevanttotheAssessmentYear2010- 2011. ITAno.129/AHD/2023 A.Y.2010-11 2 2.Attheoutset,wenotethattheLd.CIT(A),hasconfirmedthe orderoftheAOex-partetotheassesseewithoutgoingintothemerit ofthecase.ItwasobservedbytheLd.CIT(A),thatthenoticeswere issuedforthehearingbuttherewasnoresponsefromthesideofthe assessee.However,onperusalofthepaperbookfiledbytheassessee runningfrompaged1to173,wenotethatthereweretwonotices issuedu/s250oftheAct,bytheNationalFacelessAppealCentre dated23/12/2020,and11/02/2021fixingthedateofhearingon 28/12/2020and22/02/2021.Furthermore,itisseenthatthefinal orderwasmadebytheLd.CIT(A)u/s250oftheAct,dated 14/02/2023almostafter2yearswhenthematterwasfixedfor hearing.Atthisjuncture,itisalsopertinenttonotethatwhenthe matterswerelistedforhearingtheentirecountrywassufferingfrom pandemicCovid-19andthereforeweareoftheviewthattheLd. CIT(A),couldhaveissuedonemorenoticetotheassesseeforraising hiscontention. 3.Nevertheless,theprovisionsofsection250(6)oftheAct, requiresthattheLd.CIT(A),shouldpasstheorderwiththereasoning andinspeakingmanneronthepointsofdisputes.However,theLd. CIT(A),inthepresentcasehasjustconfirmedtheorderoftheAO withoutgoingintomeritofthecasedespitethefactthattheassessee hasfiledvariousdetailsduringtheassessmentproceedingswhichis evidentfrompaperbookavailableonrecord.Inviewoftheabove matter,weareinclinedtorestoretheissuetothefileoftheLd.CIT(A) ITAno.129/AHD/2023 A.Y.2010-11 3 forfreshadjudicationaspertheprovisionoflaw.Therewasno objectionraisedbytheld.DRappearingonbehalfofRevenueto restoretheissuetothefileoftheLd.CIT(A)forfreshadjudicationas pertheprovisionoflaw.Hence,thegroundofappealoftheassessee isherebyallowedforthestatisticalpurposes. 4.Intheresult,theappealfiledbytheassesseeisherebyallowed forthestatisticalpurposes. OrderpronouncedintheCourton13/09/2023atAhmedabad. Sd/-Sd/- (SIDDHARTHANAUTIYAL)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated13/09/2023 Manish