Shri Hitesh Dayalji Ved, Rajkot V. The DCIT Circle - 2 (2) (2), Rajkot, Rajkot

ITA 169/RJT/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0750 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRISHRAMDEEPSINHA
• Assessee Lawyers: SHRIGAURANGKHAKHAR

Judgement Text

आयकरअपीलीयअधिकरण,अहमदाबादनायपीप INTHEINCOMETAXAPPELLATETRIBUNAL, (ConductedthroughE-Court,Rajkot) BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRIT.RSENTHILKUMAR,JUDICIALMEMBER आयकरअपीलसं./ITANo.169/Rjt/2023 निर्धररवरध / Asstt.Year:2012-13 HiteshDayaljiVed, “TRIKAMRAYKRUPA”, 2,BansiPark, AminMarg, Rajkot-360002. PAN:AFNPV9029G Vs. D.C.I.T, Circle-2(2)(2), Rakot. (Applicant)(Respondent) Assesseeby:ShriGaurangKhakhar,A.R Revenueby:ShriShramdeepSinha,CIT.D.R सुिव्ईकीत्रीख/DateofHearing:20/07/2023 घोरर्कीत्रीख /DateofPronouncement:16/10/2023 आदेश /ORDER PERWASEEMAHMEDACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssessee againsttheorderoftheLearnedCommissionerofIncomeTax(Appeals),Rajkot, (inshort“Ld.CIT(A)”)arisinginthematterofassessmentorderpassedunder s.143(3)r.w.s147oftheIncomeTaxAct1961(here-in-afterreferredtoas"the Act")relevanttotheAssessmentYear2012-13. ITAno.169/Rjt/2023 Asstt.Year2012-13 2 2.Attheoutset,wenotethattheLd.CIT(A),hasconfirmedtheorderofthe AOex-partetotheassesseeonthereasoningthattheassesseefailedtoappear despitethenoticesissuedtohim.However,onperusalofrecords,wenotethat thenoticeswereissuedtotheemailid([e-mail]),belonging totheaccountantthoughtheemailid([e-mail])oftheassessee wasfurnishedinform35,appealtotheld.CIT-A.Aspertheassessee,the accountantneverinformedtohim(theassessee)aboutthenotices.Accordingly,it wasprayedtorestoretheissuetothefileoftheAOforfreshadjudication. Consideringtheabovefactsandex-parteorderoftheAO,weare,intheinterest ofjusticeandfairplay,inclinedtogiveonemoreopportunitytotheassesseeto raisehiscontentionsbeforetheAO.Thus,theappealfiledbytheassesseeisset- asidetothefileoftheAO,forfreshadjudicationaspertheprovisionsoflaw. Hence,thegroundofappealoftheassesseeisallowedforthestatisticalpurposes. 3.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical purposes. OrderpronouncedintheCourton16/10/2023atAhmedabad. Sd/-Sd/- (T.RSENTHILKUMAR)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated 16/10/2023 Manish