Smt. Sharmilaben Avantilal Sanghvi, Palghar V. Income Tax Officer, Ward -1(3)(5), Surat

ITA 214/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1558 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 250; 6; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.214/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2009-10) (VIRTUAL COURT HEARING) SMT.SHARMILABEN AVANTILAL SANGHVI, DEEPMANDIR C.H.S.LTD., BLDG NO.9/A WING, FLT NO.13, 1 ST FLOOR, PEREIRA COLONY, STATION ROAD, NALGAON (EAST), TAL: VASAL DIST : PALGHAR 401 208. V S. THE INCOME TAX OFFICER, WARD- 13)(5), SURAT. ./ ./ PAN/GIR NO.: ASJPS 1158 G (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. RESPONDENT BY : MS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 09/06/2021 /DATE OF PRONOUNCEMENT : 09/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO A.Y.2009-10 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, DATED 28.12.2017 WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE LD.ASSESSING OFFICER UNDER SECTION 144 R.W.S 147 OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED AS THE ACT] DATED 17.11.2016. 2. AT THE OUTSET ITSELF, WE NOTE THAT THE IMPUGNED ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER AND THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD.CIT(A). WE ALSO NOTE THAT THERE IS NO ADJUDICATION OF THE ASSESSEES APPEAL ON MERITS IN ACCORDANCE WITH THE PROVISIONS OF SUB-SECTION 6 OF SECTION 250 OF THE INCOME TAX ACT, 1961 WHICH READS AS FOLLOWS THE ORDER OF LD.COMMISSIONER OF INCOME TAX (APPEALS) DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINT FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION . PAGE | 2 ITA NO.214/SRT/2018 FOR A.Y. 2009-10 SMT.SHARMILABEN AVANTILAL SANGHVI PALGHAR 3. THEREFORE, WE NOTE THAT THE ORDER PASSED BY THE LD.CIT(A) IS NOT IN ACCORDANCE WITH PROVISIONS OF SECTION 250(6) OF THE ACT, THAT IS, THERE IS NO ADJUDICATION ON MERITS, HENCE, WE ARE OF THE VIEW THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF ISSUANCE OF NOTICE OF HEARING. WE HAVE HEARD, LD.DEPARTMENTAL REPRESENTATIVE (SR.DR) FOR THE REVENUE. THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF THE LD.CIT(A). HOWEVER, THE LD.SR.DR WANTED THE ASSESSEE TO APPEAR BEFORE THE LD.CIT(A). WE NOTE THAT IN ASSESSEES CASE, THE ASSESSMENT ORDER WAS CARRIED OUT UNDER SECTION 144, R.W.S 147 OF THE I.T.ACT, 1961 DATED 17.11.2016 AND THE IMPUGNED ORDER OF LD.CIT(A) IS AN EX-PARTE ORDER. WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. WE DO NOT HAVE ANY MATERIAL BEFORE US TO ADJUDICATE THE ASSESSEES ISSUE ON MERITS. THUS, WE NOTE THAT SINCE THE ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER AND THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD.CIT(A), THEREFORE, WE ARE INCLINED TO SET-ASIDE THE IMPUGNED ORDER OF THE LD.CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION. STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 09/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 09/06/2021 / SGR COPY OF THE ORDER FORWARDED TO PAGE | 3 ITA NO.214/SRT/2018 FOR A.Y. 2009-10 SMT.SHARMILABEN AVANTILAL SANGHVI PALGHAR 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT