Vishal Hasmukhlal Bhavsar, Bhavnagar V. ITO, Ward-1(5), Bhavnagar

ITA 1449/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9695 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1449/AHD/2018 ( ASSESSMENT YEAR : 2015-16) VISHAL HASMUKHLAL BHAVSAR POT NO.66-G, OPP. SHIV TEMPLE, SUBHASHNAGAR, BHAVNAGAR-364001 / VS. INCOME TAX OFFICER WARD-1(5), BHAVNAGAR, AAYKAR BHAVAN, JASHONATH CHOWK, NAKUBAUG, BHAVNAGAR ./ ./ PAN/GIR NO. : AWDPB2634A ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P. B. PARMAR, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING 19/09/2018 !'# / DATE OF PRONOUNCEMENT 26/09/2018 / 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)-6, AHMEDAB AD (CIT(A) IN SHORT), DATED 26.03.2018 ARISING IN THE ASSESSMENT ORDER DATED 28.12.2017 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF THE INCOME TAX ACT, 1961; (THE ACT) CONCERNING ASSESSME NT YEAR 2015-16. ITA NO. 1449/AHD/18 [VISHAL H. BHAVSAR VS. ITO] A.Y. 2015-16 - 2 - 2. ASSESSEE HAS FILED BELATED APPEAL BY FIVE DAYS. CONSIDERING THE SMALLNESS OF DELAY, THE SAME STANDS CONDONED AND TH E APPEAL IS ADMITTED FOR HEARING. 3. 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. THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE WITHOUT ANY DISCUSSION ON MERIT S. SUCH COURSE IS IMPERMISSIBLE IN LAW. THEREFORE, WE CONSIDER IT APPROPRIATE THAT A REASONABLE OPPORTUNITY IS GIVEN TO THE ASSESSEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE F IRST APPELLATE AUTHORITY TO PASS SPEAKING ORDER AFTER TAKING COGNI ZANCE OF THE MERITS OF THE CASE AS MAY BE ADVANCED ON BEHALF OF THE ASS ESSEE. THEREFORE, WE CONSIDER IT APPROPRIATE TO SET ASIDE THE ORDER O F THE CIT(A) AND RESTORE ALL THE ISSUES BACK TO THE FILE OF THE CIT( A) IN LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDLESS TO SAY, THE ASSESSEE SHALL FULLY CO -OPERATE WITH THE PROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLAT E PROCEEDINGS IN ACCORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A ) IS SET ASIDE AND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL ARE R ESTORED BACK TO THE ITA NO. 1449/AHD/18 [VISHAL H. BHAVSAR VS. ITO] A.Y. 2015-16 - 3 - FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORD ANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASS ESSEE. 4. 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 26/09/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 26/09/20 18