Salim Valimohmed Meman, Ahmedabad V. ITO, Ward-6(1)(5), Ahmedabad

ITA 1469/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9686 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 1469/AHD/2018 ( ASSESSMENT YEAR : 2013-14) SALIM VALIMOHMED MEMAN 4, SAHAJANAND SOCIETY, DANILIMDA, AHMEDABAD & VARIS V. ISANI 103, 104, 105, 106, 203, ELLISBRIDGE SHOPPING CENTRE, OPP. TOWN HALL, ELLISBRIDGE, AHMEDABAD-380006 / VS. ITO WARD-6(1)(5), AHMEDABAD ./ ./ PAN/GIR NO. : ACBPM7325B ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / 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 ITA NO. 1469/AHD/18 [SALIM V. MEMAN VS. ITO] A.Y. 2013-14 - 2 - SHORT), DATED 11.05.2018 ARISING IN THE PENALTY ORD ER DATED 25.10.2016 PASSED BY THE ASSESSING OFFICER (AO) U/S . 271(1)(B) OF THE INCOME TAX ACT, 1961; (THE ACT) CONCERNING ASSE SSMENT YEAR 2013-14. 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. THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE WITHOUT ANY DISCUSSION ON MERITS. SUCH COURSE IS IMPERMISSIBLE IN LAW. THEREFORE, WE CONSI DER 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 ASSESSEE. THEREFORE, 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 INTEREST OF JUSTICE WITH A VIEW TO ENABLE TH E ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDLESS TO SAY, THE ASSESS EE SHALL FULLY CO- OPERATE WITH THE PROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CO NCLUDE THE APPELLATE PROCEEDINGS IN ACCORDANCE WITH LAW. HENC E, THE ORDER OF THE CIT(A) IS SET ASIDE AND ALL THE ISSUES RAISED I N THE CAPTIONED ITA NO. 1469/AHD/18 [SALIM V. MEMAN VS. ITO] A.Y. 2013-14 - 3 - APPEAL ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING RE ASONABLE 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 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 26/09/201 8