Guganram Textiles Limited, Kheda V. The DCIT, Circle-2(1)(1), Ahmedabad

ITA 2089/AHD/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7748 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 20 89 /A h d /2 01 8 ( A s s e s s me nt Y ea r : 20 1 2- 13 ) Gu ga nr a m Te x t il es Ltd . Pl ot N o . 3 , V ra j I nt eg r at e d Te x t il e Par k , B ar ej a – K he da Na ti on a l Hi g h w a y No . 8 , V i l lag e – Bi d aj , P. O . – L a l i, Ta lu k a & D is tr ic t – Kh ed a , G uj a r at - 3 87 12 0 V s. D C I T C ir c l e- 2( 1) ( 1) , A h m e d a b ad [P AN N o.A A CC G 6 9 1 8N] (Appellant) .. (Respondent) Assessee by : None Revenue by : Shri Mukesh Jain, Sr. DR D a t e of H ea r i ng 24.02.2022 D a t e of P r o no u n ce me nt 28.02.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 16.07.2018 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 23.02.2015 passed by the DCIT, Circle-2(1)(1), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2012-13. 2. There is a delay of six days in preferring the appeal before us by the assessee. However, taking into consideration the length of delay, we find it fit and proper to condone such delay for the ends of justice. ITA No.2089/Ahd/2018 Guganram Textiles Ltd. vs. DCIT Asst.Year –2012-13 - 2 - 3. Admittedly, this appeal is against an ex-parte order passed by the Ld. CIT(A). It is also a fact that number of occasions none appeared on behalf of the assessee before the First Appellate Authority. However, in terms of the statutory provision under Section 250(6) of the Act the Ld. CIT(A) is to dispose of the appeal on merit with a reasoned order which is absent in the instant case before us. Hence, we set-aside the issue to the file of the Ld. CIT(A) to consider the issue afresh upon giving an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter and to dispose of the appeal with a reasoned order. We make it clear that the assessee would also not ask for any unnecessary adjournment and would cooperate with the Ld. CIT(A) in adjudicating the matter. Hence, assessee’s appeal is disposed of with statistical purposes. 4. In the result, the appeal preferred by the assessee is allowed for statistical purpose. This Order pronounced in Open Court on 28/02/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 28 /02/2022 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