M/s. Tirara Enterprise, Vadodara V. ITO, Ward-1(2)(5), Vadodara

ITA 1734/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2493 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTING THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.1734/AHD/2018 (ASSESSMENT YEAR: 2012-13) M/S. TIRARA ENTERPRISE 02, GUJARAT INDUSTRIAL ESTATE, B/H A S MOTORS, NAVA YARD, CHHANI ROAD, VADODARA-390002 VS. ITO WARD-1(2)(5) BARODA [PAN NO. AACFT3069J] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY: SHRI PURUSHOTTAM KUMAR, SR. DR DATE OF HEARING: 06/10/2021 DATE OF PRONOUNCEMENT: 29/10/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 24.04.2018 PASSED BY THE LD. CIT(A)-5, VADODARA ARI SING OUT OF THE ORDER DATED 17.03.2015 PASSED BY THE ITO, WARD-1(2)(5), BARODA UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR A.Y. 2012-13. 2. WE HAVE HEARD THE PARTIES, AND PERUSED THE RELEV ANT MATERIALS AVAILABLE ON RECORD. 3. NONE APPEARS AT THE TIME OF CALL ON BEHALF OF TH E ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT FOR. HOWEVER, IT APPEARS TH AT THE LD. CIT-(A) PASSED THE ORDER THOUGH ON MERIT BUT EX-PARTE. THE MATTER WAS FIXED FOR HEARING BEFORE THE LD. CIT(A) ON 03.08.2016, 09.09.2016, 25.05.2017 AND 12 .04.2018; NOTICES WHEREOF WERE SERVED UPON THE ASSESSEE BUT NONE APPEARED ON BEHAL F OF THE ASSESSEE NEITHER WRITTEN - 2 - ITA NO.1734/AHD/2018 M/S. TIRARA ENTERPRISE VS. IT O A.Y. 2012-13 SUBMISSION WAS FILED THEREIN. ON THE OTHER HAND, T HE CIT-(A) PASSED AN ORDER UPON CONFIRMING THE ADDITION OF RS. 3,53,503/- MADE ON A CCOUNT OF DISALLOWANCE OF PROFIT SHARE OF SALES DEBITED IN P&L ACCOUNT. HOWEVER, IT APPEARS THAT SUCH ORDER WAS NOT IN CONFORMITY WITH PROVISION OF SECTION 250(6) OF T HE ACT BY WHICH THE LD. CIT(A) IS REQUIRED TO PASS A REASONED ORDER ON MERIT. 4. THEREFORE, KEEPING IN VIEW THE ENTIRE ASPECT OF THE MATTER WE CONSIDER THE MATTER TO BE REMITTED TO THE FILE OF THE LD. CIT(A) TO DECIDE THE ISSUE AFRESH UPON GRANTING A FURTHER OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. THE LD. CIT(A) WILL ALSO TAKE INTO CONSIDERATION THE EVIDENCE ON RECORD OR ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE APPEAL BEFORE HIM. HENCE, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 29/10/2021 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/10/2021 TANMAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE PCIT- AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD