Shri Hiren R. Gajjar, Ahmedabad V. The Dy.CIT, Circle-8, Ahmedabad

ITA 1455/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8509 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 1455/AHD/2015 SHRI HIREN R. GAJJAR VS. DCIT ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 1455/AHD/2015 ASSESSMENT YEAR: 2011-12 SHRI HIREN RASIKLAL GAJJAR .............APPELLANT ROYAL-16, SANIDHYA BUNGLOWS, KRUPESH CO. OP. HSG. SOCIETY, NR. SHYAMAL ROW HOUSE, AHMEDABAD [PAN: AAWPG 4224 G] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX .......................RESPONDENT CIRCLE-8, AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 25.09.2017 DATE OF PRONOUNCING THE ORDER : 25.09.2017 ORDER PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF EX-PARTE ORDER DATED 11 TH FEBRUARY 2015 PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-9, AHMEDABAD, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2011-12. 2. THE GRIEVANCES RAISED BY THE ASSESSEE, ARE AS FOLLOWS:- 1. THE ORDER OF THE LEARNED DCIT, CIRCLE-8, ABAD WHO HAS MADE ADDITIONS OF RS.1,44,443/- AND UPHOLD BY CIT(APPEALS)-9, AHMEDABAD IS BAD IN LAW AND ON FACTS SO FAR AS (I) THE DCIT, CIR-8, HAD NOT CONSIDERED THE SUBMISSION MADE BY APPELLANT VIDE HIS LETTER DATED 28.12.2013 (II) CIT(A)-.9 HAS NOT ALLOWED THE TIME IN RESPONSE TO THE REQUEST WHICH HAS BEEN MADE & REJECTED AS PER APPELLANTS LETTER DT. 07.0.2015 SO FAR AS CIT(A)-9 HAS NOT BEEN ACCEPTED THE REQUEST OF THE APPELLANT SEEKING ADJOURNMENT DATED 07.02.2015 WHEREIN APPELLANT HAS ASKED FOR TIME TO RECONCILE THE AIR/CIB INFORMATION ALONGWITH CARD PAYMENTS. ITA NO. 1455/AHD/2015 SHRI HIREN R. GAJJAR VS. DCIT ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 2. THE DCIT, CIR-8 AND CIT(A)-9 HAS FAILED TO APPRECIATE THE WRITTEN SUBMISSION MADE BY THE APPELLANT VIDE HIS LETTER DT. 28.12.2013 THAT THE AIR/CIB INFORMATION DOES NOT BELONG TO APPELLANT AND THEREFORE FURTHER INFORMATION FRO THE AUTHORITY OF THE AIR/CIB CALLED FOR AND BE PROVIDED TO THE APPELLANT, SO AS TO ENABLE THE APPELLANT TO RECONCILE THE RECORD OF THE APPELLANT. THE APPELLANT PRIMA FACIE DISBELIEVE THE INFORMATION OF THE AIR/CIB AND WAS COMMUNICATED THE FACTS TO THE ASSESSING OFFICER VIDE HIS LETTER DT. 28.12.2013 AND CIT(A)-9 HAS NOT ACCEPTED THE REQUEST FOR TO ALLOW TIME VIDE APPELLANTS LETTER DT. 07.02.2015. 3. IN VIEW OF THE ABOVE FACTS AND JUDICIAL PRONOUNCEMENTS AS AVAILABLE ON THIS SUBJECT MATTER, THE ADDITION MADE TO THE TOTAL INCOME OF THE APPELLANT IN ALL TO THE TUNE OF RS.1,44,443/- ON ACCOUNT OF DIFFERENCE FOR MISMATCH INFORMATION OF AIR/CIB BY DCIT, CIR-8, AND UPHOLD BY CIT(A)-9 BE DELETED. 3. AT THE TIME OF HEARING BEFORE US, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, ON GOING THROUGH THE RECORDS AVAILABLE BEFORE US, WE FIND THAT THE ASSESSEE DID NOT APPEAR BEFORE THE LEARNED CIT(A) AT ALL AND THE ORDER OF THE CIT(A) WAS PASSED EX-PARTE . WE, THEREFORE, DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE TO RESTORE THIS APPEAL BACK TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 25 TH DAY OF SEPTEMBER, 2017. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 25 TH DAY OF SEPTEMBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ........25.09.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER: ... 25.09.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S.: 25.09.2017....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT: 25.09.2017 .... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 27.09.2017..... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: