Shri Maheshbhai Parshottambhai Patel, Anand V. ITO, Ward-3, Anand

ITA 1807/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9446 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-05-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 16-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: B T THAKKAR
• Keywords: Opportunity of being heard
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 1807/AHD/2018 (ASSESSMENT YEAR: 2010-11) SHRI MAHESHBHAI PARSHOTTAMBHAI PATEL C/P. DHANANJAY M PATEL 12-A, VISHRUT PART-2, JIYODIYA ROAD, ANAND-380001 VS. ITO WARD-3, ANAND PAN NO. ARXPP7927P ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI B. T. THAKKAR , AR RESPONDENT BY : SHRI S. S. SHUKLA, SR. DR DATE OF HEARING 04.01.2021 DATE OF PRONOUNCEMENT 06 . 0 1 . 20 2 1 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE EX- PARTE ORDER DATED 29.01.2018 PASSED BY THE COMMISSI ONER OF INCOME TAX (APPEALS) 4, VADODARA ARISING OUT OF THE ORDER DAT ED 08.3.2016 PASSED BY THE ITO, WARD-3, ANAND UNDER SECTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) FOR ASSESSMENT YEAR 2010-11 2. THE ADDITION TO THE TUNE OF RS. 33,33,334/- MADE BY THE LD. AO ON ACCOUNT OF LONG TERM CAPITAL GAIN CONFIRMED BY THE LD. CIT(A) HAS BEEN ITA NO.1807/AHD/2018 SHRI MAHESHBHAI PARSHOTTAMBHAI PATEL VS. ITO ASST.YEAR 2010-11 - 2 - CHALLENGED BEFORE US. AN APPLICATION FOR CONDONATI ON OF DELAY BY FOUR MONTHS IN FILING THE APPEAL BEFORE US HAS BEEN FILE D BY THE ASSESSEE, AN NRI WHO WAS IN USA AND CAME TO INDIA ONLY ON 10.07. 2018. THE NEIGHBOR OF THE ASSESSEE RECEIVED THE COPY OF THE O RDER PASSED BY THE LD. CIT(A) ON 15.02.2018 AND ONLY UPON ARRIVAL OF THE A SSESSEE IN INDIA THE SAME WAS HANDED OVER TO HIM ON 06.08.2018. THE PLE A TAKEN BY THE ASSESSEE SEEMS TO BE GENUINE AND HENCE THE DELAY IS CONDONED. 3. IN FACT, THE APPEAL OF THE ASSESSEE WAS DISMISSE D EX-PARTE IN VIEW OF THE FACT THAT THE NOTICE UNDER SECTION 142(1) TH OUGH SENT TO THE ASSESSEES RESIDENCE NON-APPEARED ON THE DATE FIX F OR HEARING. WHEN THE INSPECTOR OF THE OFFICE OF THE DEPARTMENT WAS DEPUT ED ON 31.12.2015 TO VISIT THE PREMISES OF THE ASSESSEE IT WAS FOUND LOC KED. THE SAID OFFICE BEARER MET THE NEIGHBOR OF THE ASSESSEE BUT FAILED TO GET ANY CONTACT NUMBER OF THE ASSESSEE. ULTIMATELY THE LD. CIT(A) DISMISSED THE APPEAL BY UPHOLDING THE ORDER PASSED BY THE LD. AO. THE G ROUNDS THAT THE ASSESSEE WAS IN USA AS STATED BY THE ASSESSEE FOR N OT BEING ABLE TO APPEAR BEFORE THE LD. CIT(A) AND AS REITERATED BY T HE LD. AR SEEMS TO BE GENUINE, KEEPING IN VIEW OF THE CERTIFICATE OF REGI STRATION OF THE OVERSEAS CITIZEN OF INDIA AS AUTHENTICATED BY THE VICE CONSU L, CONSULATE GENERAL OF INDIA, HOUSTON AND OTHER RELEVANT DOCUMENTS AS O N RECORD BEFORE US. 4. IN THE PRESENT FACTS AND CIRCUMSTANCES OF THE CA SE WE, THEREFORE, FIND IT FIT AND PROPER TO GIVE A FURTHER OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE IN ADHERE TO THE PRINCIPAL OF NATURAL JUST ICE AND THUS WE ALLOW THE APPEAL BY SETTING IT ASIDE TO THE FILE TO THE LD. A O TO CONSIDER THE MATTER ITA NO.1807/AHD/2018 SHRI MAHESHBHAI PARSHOTTAMBHAI PATEL VS. ITO ASST.YEAR 2010-11 - 3 - AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND UPON CONSIDERING THE RELEVANT DOCUMENTS ON RECORD O R ANY OTHER DOCUMENT AND/OR EVIDENCE WHICH THE ASSESSEE MAY CHO OSE TO FILE AT THE TIME OF HEARING OF THE MATTER. HENCE, THE ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/01/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/01/2021 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 04.01.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.01.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 05.01.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .01.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 06.01.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06 .01.2021 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