Smt. Veenaben Y.Thakkar, Ahmedabad V. The ACIT, Cent. Circle 1(2), Ahmedabad

ITA 1541/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1193 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANTONY PARIATH
• Assessee Lawyers: ANKIT M TALSANIA

Judgement Text

SMC-ITA NO. 1541/AHD/2013 SMT. VEENABEN Y THAKKAR VS. ACIT ASSESSMENT YEAR: 2009-10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 1541/AHD/2013 ASSESSMENT YEAR: 2009-10 SMT VEENABEN Y. THAKKAR ...............APPE LLANT 21, NARAYAN CHAMBERS, 3 RD FLOOR, ASHRAM ROAD, AHMEDABAD-9 PAN : AAXPT 9459 R VS. ACIT, ............................RESPONDENT CENTRAL CIRCLE 1 (2), AHMEDABAD APPEARANCES BY: ANKIT M. TALSANIA, FOR THE APPELLANT ANTONY PARIATH, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 5TH, 2016 DATE OF PRONOUNCING THE ORDER : JULY 7 TH , 2016 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-I, AHMEDABAD DATED 15.03.2012 FOR ASSESSMENT YEAR 2009-10. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE INVITED MY ATTENTION TO THE FACT THAT THE IMPUGNED CIT(A) O RDER IS EX-PARTE. IT WAS SUBMITTED BY THE LD. COUNSEL THAT HIS NON-APPEARANCE BEFORE THE CIT( A) WAS BECAUSE OF FACTORS BEYOND HIS CONTROL INASMUCH AS THE NOTICE FOR HEARING DID NOT REACH THE COUNSEL. HE SUBMITS THAT IF GIVEN AN OPPORTUNITY, HE WILL FULLY CO-OPERATE WITH EXPEDITIOUS HEARING OF THE APPEAL BEFORE THE LD. CIT(A). LD. COUNSEL ALSO INVITED OUR ATTEN TION TO THE ORDER DATED 24.07.2015 PASSED BY THE DIVISION BENCH OF THIS TRIBUNAL WHICH, ACCOR DING TO THE LD. COUNSEL, PARTICULARLY COVERS THE ISSUE REQUIRING ADJUDICATION BY LD. CIT( A). 3. LD. DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE MATTER BEING REMITTED TO THE FILE OF THE LD. CIT(A). SMC-ITA NO. 1541/AHD/2013 SMT. VEENABEN Y THAKKAR VS. ACIT ASSESSMENT YEAR: 2009-10 PAGE 2 OF 3 4. IN VIEW OF THE ABOVE DISCUSSION, I DEEM IT FIT A ND PROPER TO REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION DE NOVO AFTER GIVING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE IN ACCORDANCE WITH LAW AND BY WAY O F A SPEAKING ORDER. WHILE DOING SO, HE WILL ALSO TAKE INTO ACCOUNT SUCH JUDICIAL PRECEDENT S AS MAY BE RELIED UPON BY THE ASSESSEE INCLUDING THE ORDER DATED 24.07.2015 ON WHICH RELIA NCE HAS BEEN PLACED BY THE ASSESSEE. WITH THESE DIRECTIONS, THE MATTER STANDS RESTORED T O THE FILE OF THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 7 TH JULY, 2016 SD/- PRAMOD KUMAR (ACCOUNTAN T MEMBER) AHMEDABAD, THE 7 TH DAY OF JULY, 2016 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