Lalit Rajkumar Fulwani, Ahmedabad V. The ITO, Ward-6(1)(4), Ahmedabad

ITA 1801/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3634 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 02-12-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Keywords: Opportunity of being heard
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 18 01 /A h d /2 01 9 ( A s s e s s me nt Y ea r : 20 1 6- 17 ) Lal it R a j ku m a r Fu l wa ni U/ 4 0 1, Ma d h uv an G l or y, B e hi n d Dh ar n id ha r B u ng lo ws , N ew Na r od a , A h m ed a b a d- 3 8 2 34 5 V s . I T O War d - 6 ( 1) ( 4 ) , A h me da ba d [ P AN N o. A A MP F 7 2 6 8D ] (Appellant) .. (Respondent) Assessee by : Shri Milin Shah, A.R. Revenue by : Shri S. S. Shukla, Sr. DR D a t e of H ea r i ng 25.04.2022 D a t e of P r o no u n ce me nt 27.04.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 25.09.2019 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 16.11.2018 passed by the ITO, Ward-6(1)(4), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2016-17. 2. At the time of hearing of the instant appeal it was found that none appeared before the Ld. CIT(A) neither any written submission was filed on behalf of the assessee. Having no other alternative relying on the material available on record the Ld. CIT(A) decided the appeal preferred by the assessee upon confirming the addition made by the Ld. AO. Thus, practically the assessee was not represented before the First Appellate Authority. ITA No. 1801/Ahd/2019 Lalit Rajkumar Fulwani vs. ITO Asst.Year –2016-17 - 2 - 3. In that view of the matter having regard to the principle of natural justice and fair play we find it fit and proper to remit the issue to the file of the Ld. CIT(A) with a direction upon him to decide the issue afresh upon giving an opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file at the time of hearing of the matter. Hence, assessee’s appeal is allowed for statistical purposes. 4. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 27/04/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/04/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/ Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 25.04.2022 2. Date on which the typed draft is placed before the Dictating Member 25.04.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .04.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .04.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 27 .04.2022 7. Date on which the file goes to the Bench Clerk 27 .04.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................