Anil Roshanlal Gupta, Ahmedabad V. ITO Ward-2 (2) (1), Ahmedabad

ITA 1773/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5757 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: S N DEVATIA
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 1773/AHD/2017 (ASSESSMENT YEAR : 2012-13) ANIL ROSHANLAL GUPTA, 12A, NILKANTH BUNGALOW, NR. DOON BLOSSOM SCHOOL, NEW C. G. ROAD, CHANDKHEDA, AHMEDABAD. VS. INCOME TAX OFFICER, WARD 2(2)(1), AMBAWADI, AHMEDABAD. [PAN NO. ABYPG 6403 G] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI S. N. DEVATIA, A.R. RESPONDENT BY : SHRI S. K. DEV, SR. D.R. DATE OF HEARING 24/07/2019 DATE OF PRONOUNCEMENT 08/08/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 26.12.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-10, AHMEDABAD ARISING OUT OF THE ORDER DATED 25.03.2015 PASSED BY THE ITO, WARD 2(2)(1), AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR 2012-13. 2. IT APPEARS FROM THE RECORD THAT THE ORDER PASSED BY THE LEARNED CIT(A) ON MERIT IS AN EX-PARTE ONE. IT APPEARS FROM THE RECORD THAT TH ERE IS 128 DAYS DELAY IN FILING THE INSTANT APPEAL BEFORE US. THE PLEA TAKEN BY THE ASS ESSEE IS THIS THAT HE WAS SICK AND DUE TO UNDERGOING MEDICAL TREATMENT COULD NOT BEEN ABLE TO TAKE STEPS IN THE MATTER. WE HAVE - 2 - ITA NO.1773/AHD/2017 ANIL ROSHANLAL GUPTA VS. ITO ASST.YEAR 2012-13 PERUSED THE EXPLANATION GIVEN BY THE ASSESSEE IN TH E AFFIDAVIT FILED BY HIM BEFORE US, WHICH SEEMS TO BE GENUINE AND HENCE DELAY IS CONDON ED. WE FIND THAT ON SIX OCCASIONS NOTICES WERE SERVED B UT NONE APPEARED ON BEHALF OF THE ASSESSEE. HENCE HAVING NO OTHER ALTERNATIVE THE ORDER WAS FINALIZED EX-PARTE BY THE LEARNED CIT(A). ANOTHER APPLICATION FOR ADMISSION OF ADDITIONAL EVI DENCE HAS ALSO BEEN BROUGHT TO OUR NOTICE BY THE LEARNED ADVOCATE WHICH HAS BEEN F ILED BEFORE US. HOWEVER, SINCE WE FIND THAT THE MATTER HAS BEEN FIN ALIZED EX-PARTE BY THE FIRST APPELLANT AUTHORITY WHERE THE ASSESSEE HAS NOT ABLE TO REPRESENT HIS CASE WE CONSIDER IT FIT AND PROPER TO REMIT THE ISSUE TO THE FILE OF THE LE ARNED CIT(A) IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE. WE, THUS, HEREBY SET ASIDE THE ISSUE TO THE FILE OF THE LEARNED CIT(A) TO DECIDE THE SAME AFRESH UPON GIVING AN OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE AND ALSO UPON TAKING INTO CONSIDERATION TH E EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE BEFORE THE LEARNED CIT(A). HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO CO-OPERATE WITH THE AUTHORITIES BELOW WIT HOUT ASKING FOR ANY UNNECESSARY ADJOURNMENT. HENCE, ASSESSEES APPEAL IS ALLOWED FO R STATISTICAL PURPOSES. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 08/08/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/08/2019 PRITI YADAV, SR.PS - 3 - ITA NO.1773/AHD/2017 ANIL ROSHANLAL GUPTA VS. ITO ASST.YEAR 2012-13 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-10, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 24/07/2019 (DICTATION PAGES 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 25.07.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 08.08.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER