Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 7910 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-07-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2011-2012
Appeal Filed On
13-06-2017
Judgement Text
, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1436/AHD/2017 ( ASSESSMENT YEAR : 2011-12) KANIKA MASAND S-204, AJMERA INFINITY, NEELADRI ROAD, ELECTRONIC CITY PHASE-1, BANGALORE 560 100 / VS. THE I NCOME T AX O FFICER , WARD 4(1)(5), AAYKAR BHAVAN, RACE COURSE CIRCLE, VADODARA 390 007 ./ ./ PAN/GIR NO. : AMWPM3870C ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. DIVYA RATHI, A.R. / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. DATE OF HEARING 20/06/2018 !'# / DATE OF PRONOUNCEMENT 05/07/2018 / 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 CIT(A)-4, VADODAR A (CIT(A) IN SHORT), DATED 28.02.2017 ARISING IN THE ASSESSMENT ORDER DATED 30.03.2015 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CO NCERNING ASSESSMENT YEAR 2011-12. ITA NO. 1436/AHD/17 [KANIKA MASAND VS. ITO] A.Y. 2011-12 - 2 - 2. THE ASSESSEE HAS TAKEN SEVERAL GROUNDS OF APPEAL SEEKING TO CHALLENGE THE ORDER OF THE CIT(A). HOWEVER, ON PER USAL OF THE ORDER OF THE CIT(A), WE NOTICE THAT THE CIT(A) HAS PASSED THE ORDER EX PARTE IN THE ABSENCE OF THE ASSESSEE. THEREFORE, WE CONS IDER IT APPROPRIATE THAT A REASONABLE OPPORTUNITY IS GIVEN TO THE ASSES SEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE FIRST APPEL LATE AUTHORITY TO PASS SPEAKING ORDER AFTER TAKING COGNIZANCE OF THE MERITS OF THE CASE AS MAY BE ADVANCED ON BEHALF OF THE ASSESSEE. THER EFORE, WE CONSIDER IT APPROPRIATE TO SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THE ISSUES BACK TO THE FILE OF THE CIT(A) IN LARGER INT EREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSESSEE TO AVAIL OPPORTUNITY ON CE MORE. NEEDLESS TO SAY, THE ASSESSEE SHALL FULLY CO-OPERATE WITH TH E PROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN AC CORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A) IS SET ASIDE AND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIV ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 05/07/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT THIS ORDER PRONOUNCED IN OPEN COURT ON 05/07/201 8 ITA NO. 1436/AHD/17 [KANIKA MASAND VS. ITO] A.Y. 2011-12 - 3 - 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)
