Shri Jitendrakumar B.Gohel, Bhavnagar V. The Income tax Officer,Ward-2(3), Bhavnagar

ITA 1326/AHD/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1151 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 11-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2012
• Court: TRIBUNAL
• Department Lawyers: D V SINGH
• Assessee Lawyers: BHARAT R POPAT
• Section: 143(3)

Judgement Text

ITA NO .1326 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH , AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM ] ITA NO. 1326 / AHD / 2 0 1 2 ASSESSMENT YEAR: 200 8 - 09 JITENDRAKUMAR B. GOHEL, ....... .. . ..... APPELLANT C/O. BHAGWATI EMPORIUM, M.G. ROA D, GHOGHA GATE, BHAVNAGAR. [PAN A IZPG 1285 G ] VS. INCOME TAX OFFICER, .... ........ .... .. .. .. .... .. RESPONDENT WARD 2(3), BHAVNAGAR . APPEARANCES BY: BHARAT R. POPAT , FOR THE APPELLANT D.V. SINGH, FOR THE RESPONDENT DATE OF CONCLUDING THE H EARING : AUG 11 TH , 201 5 DATE OF PRONOUNCING THE ORDER : AUGUST 31 ST , 2015 O R D E R PER PRAMOD KUMAR AM : 1. B Y WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF EX - PARTE ORDER DATED 22 ND FEBRUARY, 2012 PASSED BY THE LD. CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR 2008 - 09. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT HE COULD NOT APPEAR BEFORE THE LD. CIT(A) DUE TO ILLNESS AND DUE TO BONAFID E REASONS BEYOND HIS CONTROL. HE, NEVERTHELESS, ASSURED US THAT GIVEN ANOTHER OPPORTUNITY, HE WILL DULY APPEAR BEFORE THE LD. CIT(A) AND FULLY CO - OPERATE IN ITA NO .1326 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 0 8 - 09 PAGE 2 OF 2 EXPEDITIOUS DISPOSAL OF APPEAL ON MERITS. HE ALSO ADDRESSED US ON THE GROUNDS OF APPEAL ON MERITS , BUT, FOR THE REASONS WE WILL SET OUT IN A SHORT WHILE, IT IS NOT REALLY NECESSARY TO GO INTO THAT ASPECT OF THE MATTER. 3. LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSED THE SUBMISSIONS OF THE ASSESSEE AND SUBMITTED THAT SINCE THE ASSESSEE DOES NOT COME WIT H CLEAN HANDS, INASMUCH AS HE HAS NOT AVAILED THE OPPORTUNITY OF PRESENTING HIS CASE BEFORE THE LD. CIT(A), NO LENIENCY SHOULD BE GRANTED TO HIM. HE, HOWEVER, DID NOT SERIOUSLY OPPOSE THE MATTER BEING REMITTED TO THE FILE OF THE LD. CIT(A) AND LEFT IT TO THE BENCH TO TAKE THAT CALL. 4. HAVING REGARD TO RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE CONSIDER IT APPROPRIATE TO REMIT THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE . WITH A VIEW TO ENSURE THAT THE REMITTED MATTER IS DISPOSED OF EXPEDITIOUSLY, WE FURTHER DIRECT THAT THE ASSESSEE APPELLANT TO APPROACH THE LD. CIT(A), WITHIN FOUR WEEKS OF RECEIVING THIS ORDER, AND ASCERTAIN THE NEXT DATE OF HEARING FROM HIM, AND TO FUL LY CO - OPERATE IN EXPEDITIOUS DISPOSAL OF THE MATTER. WITH THESE DIRECTIONS, THE MATTER STANDS RESTORED TO THE FILE OF THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 31 ST DAY OF AUGUST, 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 31 ST DAY OF AUGUST, 201 5 PBN/* COPIES TO: ( 1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD