Kadam Reality Pvt. Ltd., Ahmedabad V. ITO, Ward-2(1)(2), Ahmedabad

ITA 1547/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9693 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA
• Section: 143(3)

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. 1547/AHD/2018 ( ASSESSMENT YEAR : 2012-13) KADAM REALITY PVT. LTD. 54, VISHWAKETHU-2, OPP. IOC PETROL PUMP, BODAKDEV, AHMEDABAD / VS. ITO WARD-2(1)(2), C U SHAH BUILDING, OFF. ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AADCK0211F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. N. DIVATIA & SHRI MEHUL TALERA, A.R. / 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 SHORT), DATED 11.05.2018 ARISING IN THE ASSESSME NT ORDER DATED 20.03.2015 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF ITA NO. 1547/AHD/18 [KADAM REALITY PVT. LTD. VS. ITO] A.Y. 2012-13 - 2 - THE INCOME TAX ACT, 1961; (THE ACT) CONCERNING ASSE SSMENT YEAR 2012-13. 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 D ISCUSSION ON MERITS. SUCH COURSE IS IMPERMISSIBLE IN LAW. THER EFORE, WE CONSIDER IT APPROPRIATE THAT A REASONABLE OPPORTUNI TY IS GIVEN TO THE ASSESSEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE FIRST APPELLATE AUTHORITY TO PASS SPEAKING ORDER AF TER TAKING COGNIZANCE OF THE MERITS OF THE CASE AS MAY BE ADVA NCED ON BEHALF OF THE ASSESSEE. THEREFORE, WE CONSIDER IT APPROPR IATE 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 THE ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDL ESS TO SAY, THE ASSESSEE SHALL FULLY CO-OPERATE WITH THE PROCEEDING S BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN AC CORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A) IS SET ASIDE A ND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL ARE RESTORED BACK TO THE FILE OF THE ITA NO. 1547/AHD/18 [KADAM REALITY PVT. LTD. VS. ITO] A.Y. 2012-13 - 3 - CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W AFTER GIVING REASONABLE 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 26/09/2018