Shri Rajubhai Bhikhabhai Desai, Surat V. The Income Tax Officer, Ward-8(4), Surat

ITA 1513/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1754 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL

Judgement Text

I.T.A. NO S . 1513 /AHD/ 20 1 3 & 472/AHD/2015 A SSESSMENT Y EAR S : 20 08 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO S . 1513 /AHD/ 20 1 3 & 472/AHD/2015 ASSESSMENT Y EAR S : 20 08 - 09 RAJUBHAI BHIKABHAI DESAI .......... .APPELLANT A - 133, KUBER N AGAR SOCIETY - 1, KATARG AM ROAD, SURAT 395 004. [PAN: A D JP D 2469 A ] VS. INCOME TAX OFFICER, WARD 8(4) , SURAT. ............ . RESPONDENT APPEARANCES BY: M.K. PATEL , FOR THE APPELLANT R AJDEEP SINGH , FOR THE RESPONDENT D ATE OF CONCLUDING THE H EARING : APRIL 18 TH , 201 6 DATE OF PRONOUNCING THE ORDER : APRIL 22 ND , 201 6 O R D E R BY WAY OF TH ESE APPEAL S , THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE EX - PARTE ORDER S DATED 04.0 3 .201 3 & 05.08.2014 PASSED BY THE LEARNED CIT(A) FOR ASSESSMENT YEARS 20 08 - 09 . AS THESE T WO APPEALS PERTAIN TO THE SAME ASSESSEE, ARE FOR THE SAME ASSESSMENT YEAR, AND WERE HEARD TOGETHER, AS A MATTER OF CONVENIENCE, I AM DISPOSING OF THESE APPEALS BY THIS CONSOLIDATED ORDER. 2. WHEN TH ESE APPE AL S W ERE CALLED OUT FOR HEARING, IT WAS NOTICED THAT NONE HAS APPEARED BEFORE THE LEARNED CIT(A) AND THAT THE MATTER HAS BEEN, THEREFORE, DECIDED EX - PARTE QUA THE ASSESSEE APPELLANT BY THE LEARNED CIT(A). I.T.A. NO S . 1513 /AHD/ 20 1 3 & 472/AHD/2015 A SSESSMENT Y EAR S : 20 08 - 09 PAGE 2 OF 3 3. LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THA T THE LEARNED CIT(A) HAS DECIDED THE MATTER WITHOUT APPRECIATING THE FACT THAT THERE WAS SUFFICIENT CAUSE FOR ALLEGED NON - COMPLIANCE WITH THE NOTICES OF HEARING ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS . LEARNED COUNSEL HAS ALSO MADE IT CLE AR T HAT THE ASSESSEE SHALL NOW FULLY COOPERATE IN EXPEDITIOUS DISPOSAL OF TH ESE APPEALS AND ASSURED THAT HE WILL NOT ORDINARILY SEEK FOR ANY ADJOURNMENT . 4. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE MUCH TO SAY ON THIS ASPECT OF THE MATTER BUT H E CONTENDED THAT AT BEST THE MATTER SHOULD BE REMITTED TO THE LEANED CIT(A) FOR ADJUDICATION ON MERITS RATHER THAN OUR TAKING A CALL ON MERITS OF THE CASE. 5. I N VIEW OF THE ABOVE DISCUSSIONS , I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LE ARNED CIT(A) FOR ADJUDICATION DENOVO. WHILE DOING SO, LEARNED CIT(A) WILL GIVE A FRESH OPPORTUNITY OF HEARING TO THE ASSESSEE AND SHALL TAKE INTO ACCOUNT WRITTEN AND ORAL SUBMISSIONS AS THE ASSESSEE MAY LIKE TO MAKE AND DECIDE THE MATTER IN ACCORDANCE WIT H LAW BY WAY OF A SPEAKING ORDER. I ORDER ACCORDINGLY. 6 . IN THE RESULT, APPEAL S ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 22 ND DAY OF APRIL , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 22 ND DAY OF APRIL, 2016. PBN/* I.T.A. NO S . 1513 /AHD/ 20 1 3 & 472/AHD/2015 A SSESSMENT Y EAR S : 20 08 - 09 PAGE 3 OF 3 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TA X APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD