Shri Upendra K. Patel, Ahmedabad V. The ACIT, Circle-2(2), Baroda

ITA 1831/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0975 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: ABHIMAYU SINGH BHATI
• Keywords: Assessment record

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.1831/AHD/2013 / ASSTT. YEAR: 2008-2009 UPENDRA K. PATEL 7, AKSHARDHAM DUPLEX CHANI JAKAT NAKA BARODA. PAN : ALIPP 0402 C VS ACIT, CIR.2(2) BARODA. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI ABHIMAYU SINGH BHATI REVENUE BY : SHRI O.P. MEENA, SR.DR / DATE OF HEARING : 22/07/2016 / DATE OF PRONOUNCEMENT: 01/08/2016 $%/ O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)-II, BARODA DATED 7.3.2013 PASSED FOR THE ASSTT.YEAR 2008-09. 2. THE LD.COUNSEL FOR THE ASSESSEE AT THE VERY OUTS ET SUBMITTED THAT THE LD.CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT CONSIDERING THE FACTS ON RECORD. 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, I HAVE GONE THROUGH THE RECORD CAREFULLY. SUB-SECTION (6) OF SECTION 250 C ONTEMPLATES THAT THE LD.CIT(A) WOULD DRAW POINTS IN DISPUTES, AND THEREA FTER RECORD REASONS IN SUPPORT OF HIS CONCLUSION ON THOSE POINTS. NO DOUB T, IN THE PRESENT CASE THE ASSESSEE SOUGHT ADJOURNMENT ON THREE OCCASIONS AND DID NOT APPEAR ON FORTH ONE. THIS LEAD THE LD.CIT(A) TO DECIDE THE APPEAL EX PARTE . BUT, THE LD.CIT(A) DID NOT CALL FOR ASSESSMENT RECORD AND DI D NOT FRAME POINT IN ITA NO.1831/AHD/2013 2 DISPUTE. NO DISCUSSION IS DISCERNIBLE IN THE IMPUG NED ORDER. THEREFORE, THE ORDER IS NOT SUSTAINABLE. I SET ASIDE THE LD.CIT(A )S ORDER AND RESTORE ALL THESE ISSUES TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUD ICATION. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 1 ST AUGUST, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER