Shri Sanjay Keshavlal Shah, Ahmedabad V. The Income Tax Officer, Ward 2(3), Ahmedabad

ITA 1515/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1150 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: JIGAR M PATEL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.1515/AHD/2013 / ASSTT. YEAR: 2008-2009 SHRI SANJAY KESHAVLAL SHAH PROP: ALLIANCE AGENCY G-22, NEW MADHAVPURA MARKET NR.POLICE COMMISSIONER SHAHIBAUG ROAD AHMEDABAD 380 004. VS ITO, WARD - 2(3) AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI JIGAR M. PATEL REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 22/06/2016 / DATE OF PRONOUNCEMENT: 11/07/2016 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)- III, AHMEDABAD DATED 26.03.2013 PASSED FOR THE ASST T.YEAR 2008-09. 2. AT THE VERY OUTSET, THE LD.COUNSEL FOR THE ASSES SEE POINTED OUT THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY THE LD.CIT(A) EX PARTE . HE FURTHER CONTENDED THAT THIS APPEAL HAS BEEN ASSIGNED TO CIT(A)-VI. E ARLIER THE ASSESSEE HAD MOVED AN APPLICATION DATED 26.12.2011 TO THE OFFICE OF THE C IT(A) WHEREBY HE HAS APPRAISED THE CHANGE OF ADDRESS. THE NEW ADDRESS IS AS UNDER : SHRI SANJAY KESHAVLAL SHAH PROP: ALLIANCE AGENCY G-22, NEW MADHAVPURA MARKET NR.POLICE COMMISSIONER SHAHIBAUG ROAD, AHMEDABAD 380 004.: WHEREAS THE NOTICES WERE SENT TO HIS EARLIER ADDRES S, AND DUE TO THIS REASON, THE ASSESSEE FAILED TO APPEAR BEFORE THE LD.CIT(A). ITA NO.1515/AHD/2013 2 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, I AM SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FOR NO T APPEARING BEFORE THE LD.CIT(A) AND NOT SUBMITTING REQUISITE DETAILS. THEREFORE, I SET ASIDE THE ORDER OF THE LD.CIT(A) AND RESTORE ALL THE ISSUES TO THE FILE OF THE LD.CI T(A) FOR FRESH ADJUDICATION. NEEDLESS TO SAY, THE LD.CIT(A) SHALL PROVIDE REASON ABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 11 TH JULY, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER