Shri Swaminarayan Sarvopari Siddhant Digvijay Trust, Ahmedabad V. The Dy. CIT (Exemption), Circle-1, Ahmedabad

ITA 1564/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8556 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: P M MEHTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 1564/AHD/2017 SHRI SWAMINARAYAN SARVOPARI SIDDHANT DIGVIJAY TRUS T VS. DCIT, ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NO. 1564/AHD/2017 ASSESSMENT YEAR: 2009-10 SHRI SWAMINARAYAN SARVOPARI ................ ..APPELLANT SIDDHANT DIGVIJAY TRUST SHRI SWAMINARAYAN MANDIR, ABJIBAPA SHREE ROAD, VASNA, AHMEDABAD [PAN : AAATS 9137 N] VS. DY. COMMISSIONER OF INCOME-TAX (EXEMPTION) ...........................RESPONDENT CIRCLE-1, AHMEDABAD APPEARANCES BY: PM MEHTA FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 05.04.2018 O R D E R PER BENCH : 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 12.05.2017 PASSED BY THE LEARNED CO MMISSIONER OF INCOME-TAX (APPEALS)-9, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.WS. 147 OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEA R 2009-10. 2. THE GRIEVANCE RAISED BY THE ASSESSEE IS AS FOLL OWS:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPEALS) ERRED IN DISMISSING THE ASSESSEES APPEALS AS NON-E ST ON THE GROUND THAT IT WAS NOT FILED ELECTRONICALLY AS REQUIRED BY THE RUL E 45 OF THE INCOME-TAX RULES READ WITH CBDT NOTIFICATION NO.11/2016 DATED 1 ST MARCH, 2016. 3. AT THE TIME OF HEARING BEFORE US, ON GOING THROU GH THE RECORDS, WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AT ALL AND THE ORDER OF THE CIT(A) WAS PASSED EX-PARTE. WE, THEREFORE, DEEM IT FIT AND PROPER IN THE INTEREST OF ITA NO. 1564/AHD/2017 SHRI SWAMINARAYAN SARVOPARI SIDDHANT DIGVIJAY TRUS T VS. DCIT, ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 JUSTICE TO RESTORE THIS APPEAL BACK TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 5 TH APRIL, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 5 TH DAY OF APRIL, 2018 **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 1. DATE OF DICTATION: ................COVERED MATT ER...04.04.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 04.04.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ..04.04.2018..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 05.04.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 05.04.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......