M/s. Shree Rang Developers, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2(2), Ahmedabad

ITA 201/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4244 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 25-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILAM DAS GUPTA
• Assessee Lawyers: M K PATEL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.201/AHD/2017 (ASSESSMENT YEAR : 2013-14) M/S. SHREE RANG DEVELOPERS, 6, SHIVANAND SOCIETY, OPP. VIJAYNAGAR SCHOOL, NARANPURA, AHMEDABAD 380 013. VS. THE DCIT, CIRCLE 2(2), AHMEDABAD. [PAN NO. ABSFS 1161 K] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI M. K. PATEL, A.R. RESPONDENT BY : MS. NILAM DAS GUPTA, SR.D.R. DATE OF HEARING 08/05/2019 DATE OF PRONOUNCEMENT 10/05/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 16.11.2016 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS)-10, AHMEDABAD UNDER SECTION 143(3) OF THE INCOME TAX AC T, 1961 (IN SHORT THE ACT) ARISING OUT OF THE ORDER DATED 24.02.2016 PAS SED BY THE DCIT, CIRCLE 2(2), AHMEDABAD FOR THE ASSESSMENT YEAR 2013-14. ITA NO.201/AHD/2017 SHREE RANG DEVELOPERS VS. DCIT ASST.YEAR 2013-14 - 2 - 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ORDER IMPUGNED HAS BEEN PASSED ON MERIT EX-PARTE BY THE FIRST APPELLAT E AUTHORITY. IN FACT, HE PRAYED FOR THE ISSUE TO BE SET ASIDE TO THE FILE OF THE LE ARNED CIT(A) FOR FRESH ADJUDICATION OF THE MATTER SINCE HE HAS NOT GRANTED A FURTHER OPPORTUNITY OF HEARING BY THE LEARNED CIT(A) WHILE DECIDING THE MA TTER AGAINST THE ASSESSEE. THE LEARNED DR ON THE OTHER HAND HAS NOT MADE ANY S ERIOUS OBJECTION TO THE CONTENTION MADE BY THE LEARNED CIT(A). HOWEVER, HE RELIES UPON THE ORDER PASSED BY THE AUTHORITIES BELOW. IT IS ON RECORD TH AT INITIALLY THE MATTER WAS FIXED FOR HEARING ON 04.05.2016 WHEN NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE BEING SERVED UPON THE ASSESSEE. THE MATTER WAS FURTHER FIXED FOR FINAL HEARING ON 20.10.2016. SINCE ON THAT PART ICULAR DATE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT HAS BEEN SOUGHT FOR ON HIS BEHALF THE LEARNED CIT(A) ON THE BASIS OF RECORD BEFORE HI M FINALIZED THE MATTER CONFIRMING THE ORDER PASSED BY THE LEARNED AO. 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. HAVING REGARD TO THE FACTS AND CIRCUMSTANCE S OF THE CASE WE ARE OF THE CONSIDERED VIEW THAT IN ORDER TO PREVENT THE MISCAR RIAGE OF JUSTICE AN OPPORTUNITY OF HEARING BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE LEARNED CIT(A) AND WE THUS SET ASIDE THE ISSUE TO T HE FILE OF THE LEARNED CIT(A) TO ADJUDICATE THE SAME AFRESH AFTER AFFORDIN G AN OPPORTUNITY OF HEARING TO THE ASSESSEE AND UPON TAKING INTO CONSIDERATION THE EVIDENCES ALREADY ON RECORD AND ALSO THE EVIDENCES WHICH THE ASSESSEE MA Y CHOSE TO FILE AT THE TIME ITA NO.201/AHD/2017 SHREE RANG DEVELOPERS VS. DCIT ASST.YEAR 2013-14 - 3 - OF HEARING OF THE INSTANT APPEAL. ASSESSEES APPEAL IS, THUS, ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 10/05/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/05/2019 PRITI YADAV, SR.PS / 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 09.05.2019 (DICTATION PAGES 2) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10.05.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 10.05.2019 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