Nikhil Vinukant Shah, Ahmedabad V. The Income Tax Officer, Ward-5(2)(1), Ahmedabad

ITA 147/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1146 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 18-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: MEHUL TAKERA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.146, 147 AND 148/AHD/2017 / ASSTT. YEAR: 2007-08, 2010-11 AND 2011-12 NIKHIL VINUKANT SHAH 25, R-B, RIDDHI APARTMENT OPP: MRUDAG FLATS B/H. MRUDAG FLATS B/S.VASANA BUS STAND VASNA, AHMEDABAD. PAN : ACIPS 6166 P VS. ITO, WARD-5(2)(1) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI MEHUL TAKERA REVENUE BY : SHRI L.P. JAIN, SR.DR ! / DATE OF HEARING : 17/09/2018 '#$ ! / DATE OF PRONOUNCEMENT: 17/09/2018 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT THREE APPEALS ARE DIRECTED AT THE INSTANCE OF THE ASSESSEE AGAINST SEPARATE ORDERS OF THE LD.CIT(A)-5, AHMEDAB AD DATED 15.11.2016 PASSED ON THE APPEALS OF THE ASSESSEE FO R THE ASSESSMENT YEARS 2007-08, 2010-11 AND 2011-12 RESPECTIVELY. 2. ONE OF THE COMMON ISSUES AGITATED BY THE ASSESSE E IN ALL THESE THREE YEARS IS THAT THE LD.CIT(A) HAS ERRED IN DISM ISSING THE APPEALS OF THE ASSESSEE BY WAY OF EX PARTE ORDER. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT ALL THE APPEALS OF THE ASSESSEE WERE LISTED BEFORE THE LD.CIT(A) ON SEVEN OCCASION, BUT EVERY TIME THE ASS ESSEE WAS ITA NO.146 AND 148/AHD/2017 2 REPRESENTED BY THE AUTHORIZED REPRESENTATIVES AND A DJOURNMENTS APPLICATIONS WERE MOVED. THE LD.CIT(A) WAS KIND EN OUGH TO GRANT ADJOURNMENTS. ON THE LAST DATE OF HEARING I.E. ON 8.11.2016 NO ONE HAS APPEARED BEFORE THE LD.CIT(A) BECAUSE THE LD.COUNSE L FOR THE ASSESSEE WAS OUT OF STATION ON ACCOUNT OF DIWALI OCCASION. THE LD.CIT(A) CONCLUDED EX PARTE HEARING ON THAT DATE AND DISMISSED ALL APPEALS WITHOUT DEALING ISSUES SPECIFICALLY ON MERIT. HE P RAYED THAT ORDERS OF THE LD.CIT(A) IN ALL THESE THREE YEARS BE SET ASIDE AND ALL THE ISSUES BE RESTORED TO THE FILE OF THE LD.CIT(A). 3. ON THE OTHER HAND, THE LD.DR CONTENDED THAT SUFF ICIENT OPPORTUNITIES WERE GIVEN TO THE ASSESSEE, BUT HE FA ILED TO APPEAR BEFORE THE LD.CIT(A), AND THEREFORE, THE LD.CIT(A) HAS RIG HTLY DECIDED THE APPEALS. 4. WE HAVE DULY CONSIDERED RIVAL CONTENTIONS AND GO NE THROUGH THE RECORD CAREFULLY. WE FIND THAT IN PARA-2 OF THE IM PUGNED ORDERS, THE LD.CIT(A) HAS NOTICED THE DETAILS OF HEARING AND HO W THE ASSESSEE HAS COMPLIED WITH THE DIRECTIONS. NO DOUBT THE HEARING S IN ALL THESE APPEALS WERE FIXED ON SEVEN OCCASIONS. OUT OF SEVEN OCCASI ONS, THE ASSESSEE APPEARED ON SIX OCCASIONS, BUT HEARING WAS ADJOURNE D. ON THE SEVENTH OCCASION, NO ONE COULD APPEAR BEFORE THE LD.CIT(A). 5. THE LD.CIT(A) HAS CONCLUDED THE HEARING AND DISM ISSED THE APPEALS BY WAY OF SEPARATE ORDERS ON 15.11.2016. S UB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, 1961 CONTEMPLATE S THAT THE LD.CIT(A) WOULD STATES THE POINTS IN DISPUTE AND TH EREAFTER ASSIGN REASONS IN SUPPORT OF CONCLUSIONS. ON PERUSAL OF T HE IMPUGNED ORDERS WOULD INDICATE THAT THE LD.CIT(A) HAS SIMPLY CONCUR RED WITH THE AO WITHOUT FORMULATING SPECIFIC POINTS AND TAKING NOTE OF DETAILS AVAILABLE BEFORE THE LD.CIT(A). IN A WAY, THE APPEALS WERE DI SMISSED IN SUMMARY ITA NO.146 AND 148/AHD/2017 3 MANNER. THIS EXERCISE OF POWER AT THE END OF THE L D.CIT(A) IS NOT IN COHERENCE WITH THE MANDATE OF SECTION 250(6) OF THE ACT, THEREFORE, WE SET ASIDE ALL THESE ORDERS AND RESTORE ALL THE ISSU ES IN THESE THREE ASSESSMENT YEARS TO THE FILE OF THE LD.CIT(A) FOR D ECIDING THEM ON MERIT. WE FURTHER DIRECT THE ASSESSEE TO COOPERATE WITH TH E LD.CIT(A) AND REFRAIN HIMSELF FROM SEEKING UNNECESSARY ADJOURNMEN TS. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 17 TH SEPTEMBER, 2018 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER