Shri Manoharlal Kanaiyalal Dave, Baroda V. The Incom Tax Officer,Ward-5(3), Baroda

ITA 1757/AHD/2014

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0491 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 09-06-2014
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH , ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ./ ITA NO. 17 5 7 /AHD/2014 / ASSTT. YEAR: 2009 - 2010 MANOHARLAL KANAIYALAL DAVE , 4 TH FLOOR, STEEL CHAMBERS , LAKKADPITHA RAOD , BARODA - 390001 . PAN: ACUPD 3437A VS . ITO, WARD - 5(3) , BARODA . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI SAKAR SHARMA , A.R REVENUE BY : SMT UMA SHANKAR PRASAD , SR. D.R / DATE OF HEARING : 04 / 09 / 201 8 / DATE OF PRONOUNCEMENT: 29 / 11 /201 8 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER : THE INSTANT APPEAL PREFERRED BY THE ASSESSEE BEFOR E US AGAINST THE ORDER DATED 19/02/2014 , PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 5 , VADODARA , ARISING OUT OF THE ORDER DATED 28 /12/2011 , PASSED U/S.143(3) OF THE INCOME TAX ACT 1961, (IN SHO RT THE ACT ) FRAMED BY THE ASSESSING OFFICER , FOR THE ASSESSMENT Y EAR 2009 - 20 10 . ITA NO. 17 5 7/AHD/2014 A.Y. 2009 - 2010 2 2. THE LD.AO PASSED AN ORDER OF ADDITION TO THE TUNE OF RS.16,17,730/ - TO THE TOTAL INCOME OF THE ASSESSEE WHICH WAS APPEAL ED AGAINST BY THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY ON VARIOUS GROUNDS WHO IN TURN DISMISSED THE SAME AGAINST EX - PARTE ON 19/02/2015. 3. IT APPEARS FROM THE ORDER IMPUGNE D THAT IN APPEAL VARIOUS NOTICES WERE SERVED UPON THE ASSESSEE BUT ASSESSEE NEVER ATTENDED THE HEARING. ON THE CONTRARY , ONLY WRITTEN NOTE OF SUBMISSION FILED ON HIS BEHALF ON 16/12/2013, WHICH WAS ULTIMATELY CONSIDERED FOR DISPOSAL OF THE MATTER BY THE LD.CIT(A). SINCE THE ORDER ADMITTEDLY HAS BEEN PASSED EX - PARTE BY TH E LD.CIT(A), WE THINK IT FIT AND PROPER TO SEND THE SAME TO THE FILE OF LD.CIT (A) , IN ORDER TO PROVIDE AN OPPORTUNITY OF HEARING TO THE ASSESSE TO REPRESENT HIS CASE BEFORE HIM FOR THE ENDS OF JUSTICE . IN THE CIRCUMSTANCES STATED ABOVE , WE SET ASIDE THE I SSUE TO THE FILE OF THE LD.CIT(A), TO DISPOSE OF THE SAME BY GIVING A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4 . IN THE R ESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29 /11 /2018 AT AHMEDABAD. - SD - - SD - ( AMARJIT SINGH ) ACCOUTANT MEMBER ( MS MADHUMITA ROY ) JUDICIAL MEMBER (TRUE COPY ) AHMEDABAD; DATED 29 / 11 /201 8 MANISH ITA NO. 17 5 7/AHD/2014 A.Y. 2009 - 2010 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , / DR, ITAT, 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD