Shri Yogeshkumar Natvarlal Patel, Ahmedabad V. ITO, Ward-6(1)(1), Ahmedabad

ITA 1768/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4085 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-08-2018
• 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.1768/AHD/2018 (ASSESSMENT YEAR: 2015-16) SHRI YOGESHKUMAR NATVARLAL PATEL D/35, SHREE RAM ROW HOUSE, N.H. 8, AMRAIWADI, AHMEDABAD-380026 VS. ITO WARD-6(1)(1) AHMEDABAD [PAN NO. AIOPP5631A] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY: SHRI PURUSHOTTAM KUMAR, SR. DR DATE OF HEARING: 04/10/2021 DATE OF PRONOUNCEMENT: 06/10/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 11.05.2018 PASSED BY THE LD. CIT(A)-6, AHMEDABAD AR ISING OUT OF THE ORDER DATED 05.12.2017 PASSED BY THE ITO, WARD-6(1)(1), AHMEDAB AD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR A.Y. 2015-16. 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 EX- PARTE ORDER ON TECHNICAL GROUND. THE MATTER WAS FI XED FOR HEARING BEFORE THE LD. CIT(A) ON 27.04.2018 AND 09.05.2018 NOTICES WHEREOF WERE SERVED UPON THE ASSESSEE BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NEITHER WRITTEN SUBMISSION FILED THEREIN. - 2 - ITA NO.1768/AHD/2018 SHRI YOGESHKUMAR NATVARLAL PATEL VS. IT O A.Y. 2015-16 ON THE OTHER HAND, THE CIT-(A) PASSED AN ORDER ON C ONFIRMING THE ADDITION OF RS. 6,16,747/- TOWARDS UNDISCLOSED INCOME FROM OTHER SO URCES AS MADE BY THE LD. AO. HOWEVER, IT APPEARS THAT SUCH ORDER WAS NOT IN CONF ORMITY WITH PROVISION OF SECTION 250(6) OF THE ACT BY WHICH THE LD. CIT(A) IS REQUIR ED 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 06/10/2021 SD/- SD/- (AMARJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/10/2021 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