Late Mafatlal Chimanlal Shah By L/R Amit M Shah, Ahmedabad V. ITO, Ward-12(1), Ahmedabad

ITA 2021/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6988 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 2021/AHD/2018 ( ASSESSMENT YEAR : 2006-07) LATE MAFATLAL CHIMANLAL SHAH BY L/R AMIT M SHAH 16, PRUTHVI APPARTMENT, 20, JAIN SOCIETY, PALDI, AHMEDABAD - 380007 / VS. INCOME TAX OFFICER WARD - 12(1), NARAYAN CHAMBERS, NEHRU BRIDGE CORNER, ASHRAM ROAD, AHMEDABAD 380009 ./ ./ PAN/GIR NO. : AEDPS4599F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR.D.R. DATE OF HEARING 08/09/2020 !'# / DATE OF PRONOUNCEMENT 10/09/2020 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-6, AHMEDABAD (CIT(A) IN SHORT), DATED 1 0.08.2018 ARISING IN THE PENALTY ORDER DATED 27.02.2014 PASSED BY THE ASSESSING OFFICER ITA NO. 2021/AHD/18 [LATE MAFATLAL C. SHAH VS. ITO] A.Y. 2006-07 - 2 - (AO) UNDER S. 143(3) R.W.S. 147 OF THE INCOME TAX A CT, 1961 (THE ACT) CONCERNING AY. 2006-07. 2. THE ASSESSEE IN THE CAPTIONED APPEAL HAS RAIS ED SEVERAL GROUNDS ASSAILING THE ORDER OF THE CIT(A) FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. HOWEVER, IT IS NOTICED THAT ONE OF THE S UBSTANTIVE GROUNDS RAISED BY THE ASSESSEE WHEREBY THE ASSESSEE SEEKS T O IMPUGN THE ORDER OF THE CIT(A) TOWARDS ALLEGED VIOLATION OF PRINCIPL ES OF NATURAL JUSTICE AND DISPOSAL OF FIRST APPELLATE ORDER EX PARTE . 3. WHEN THE MATTER WAS CALLED FOR HEARING, NONE AP PEARED FOR THE ASSESSEE. 4. ON PERUSAL OF ORDER, IT IS SEEN THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE SUMMARILY FOR WANT OF PROSEC UTION. IT IS NOTICED THAT WHILE DISMISSING THE APPEAL OF THE ASS ESSEE IN LIMINE , THE CIT(A) HAS NOT RENDERED ANY DECISIONS ON MERITS AS OBLIGATED UNDER S.250(6) OF THE ACT. IT IS THUS SEEN THAT THE ORDE R OF THE CIT(A) SUFFERS FROM VIOLATION OF PRINCIPLES OF NATURAL JUS TICE AND HENCE REQUIRES TO BE SET ASIDE FOR FRESH ADJUDICATION ON MERITS. 5. IN THIS REGARD, WE STRAIGHTWAY REFER TO SECTION 250(6) OF THE ACT WHICH ENJOINS THAT THE CIT(A) SHALL STATE THE POINT S FOR DETERMINATION BEFORE IT AND THE DECISION SHALL BE RENDERED ON SUC H POINTS ALONGWITH REASONS FOR THE DECISION. IT WAS THUS INCUMBENT UP ON THE CIT(A) TO DEAL WITH THE GROUNDS ON MERITS EVEN IN AN EX PARTE ORDER. A BARE GLANCE OF THE ORDER OF THE CIT(A) SHOWS THAT CIT(A) HAS NOT ADDRESSED ITSELF ON THE VARIOUS POINTS PLACED FOR ITS DETERMI NATION AT ALL AND DISMISSED THE APPEAL OF ASSESSEE FOR DEFAULT IN APP EARANCE. NEEDLESS TO SAY, THE CIT(A) PLAYS ROLE OF BOTH ADJUDICATING AUTHORITY AS WELL AS APPELLATE AUTHORITY. THUS, THE CIT(A) COULD NOT HA VE SHUNNED THE APPEAL FOR NON-COMPLIANCE WITHOUT ADDRESSING THE IS SUE ON MERITS. ITA NO. 2021/AHD/18 [LATE MAFATLAL C. SHAH VS. ITO] A.Y. 2006-07 - 3 - 6. IN THE TOTALITY OF CIRCUMSTANCES, WE CONSIDER IT JUST AND EXPEDIENT TO RESTORE THE MATTER BACK TO THE CIT(A) IN THE LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSES SEE TO AVAIL PROPER OPPORTUNITY FOR DISPOSAL OF APPEAL BY THE CIT(A) ON VARIOUS POINTS. NEEDLESS TO SAY, THE ASSESSEE SHALL EXTEND FULL CO- OPERATION TO THE CIT(A) WITHOUT ANY DEMUR, FAILING WHICH, THE CIT(A) SHALL AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN ACCORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A) APPEALED AGAINST, IS SET AS IDE AND ALL THE ISSUES RAISED IN THE IMPUGNED APPEAL ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED EX PARTE FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/09/2020 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 10/09/2020