M/s. Wealth Creators, , Ahmedabad V. ITO, Ward-5(2)(4), Ahmedabad

ITA 2155/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9442 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 2155/AHD/2018 (ASSESSMENT YEAR: 2015-16) M/S. WEALTH CREATORS, 515, B WING, 5 TH FLOOR, MARADIA PLAZA, C. G. ROAD, AHMEDABAD VS. ITO WARD-5(2)(4), AHMEDABAD PAN NO. AABFW2251N ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI TUSHAR HEMANI, SR. ADV. & SHRI P. B. PARMAR, AR RESPONDENT BY : SHRI S. S. SHUKLA , SR. DR DATE OF HEARING 04.01.2021 DATE OF PRONOUNCEMENT 06.01.2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE EX- PARTE ORDER DATED 13.08.2018 PASSED BY THE COMMISSI ONER OF INCOME TAX (APPEALS) 5, AHMEDABAD ARISING OUT OF THE ORDER DA TED 08.12.2017 PASSED BY THE ITO, WARD-5(2)(4), AHMEDABAD UNDER SE CTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS T O THE ACT) FOR ASSESSMENT YEAR 2015-16. 2. DURING THE COURSE OF APPELLATE PROCEEDING NOTICE S WERE ISSUED TO THE ASSESSEE WHEN ADJOURNMENT WAS SOUGHT FOR ON 13. 06.2018 AND AGAIN ITA NO.2155/AHD/2018 M/S. WEALTH CREATORS VS. ITO ASST.YEAR 2015-16 - 2 - ON 04.07.2018. ON 02.08.2018 WHEN THE REPRESENTATI VE OF THE ASSESSEE WENT TO THE OFFICE OF THE LD. CIT(A) FOR PARTICIPAT ING IN THE HEARING HE WAS INFORMED BY THE STAFF OF THE SAID OFFICES THAT NO HEARING TAKES PLACE POST LUNCH, NEITHER ANY DOCUMENT WAS ALLOWED TO BE FILED AND ULTIMATELY ON 13.08.2018 THE APPEAL WAS DISMISSED UPHOLDING TH E ORDER PASSED BY THE LD. AO. IT IS RELEVANT TO MENTION THAT ON 02.0 8.2018 THE ASSESSEE APPEARED BEFORE THE LD. CIT(A)S OFFICE WITH AN APP LICATION UNDER SECTION 46A OF THE ACT FOR FILING ADDITIONAL EVIDEN CES. HOWEVER, SINCE THE APPEAL HAS BEEN DISMISSED EX-PARTE THE ASSESSEE IS BEFORE US WITH A PRAYER FOR RESTORING THE ISSUE TO THE FILE OF THE L D. AO FOR HEARING THE CASE OF THE ASSESSEE AFRESH UPON CONSIDERING THE AD DITIONAL EVIDENCES. WHEN THE ABOVE SUBMISSION WAS MADE BY THE LD. AR TH E LD. DR OBJECTED THE SAME AND SUBMITTED THAT THE NOTICE ISS UED UPON THE ASSESSEE FIXING THE DATE OF HEARING ON 02.08.2018 SPECIFICAL LY MENTIONED THE TIME OF HEARING AT ABOUT 11 A.M. AND HENCE THERE WAS NO FAULT ON THE PART OF THE LD. CIT(A) TO DISMISS OF THE APPEAL EX-PARTE. 3. WE, HOWEVER, DO NOT APPRECIATE SUCH STAND TAKEN BY THE LD. CIT(A) WHEN THE ADDITIONAL EVIDENCES WERE SOUGHT TO BE SUBMITTED BY THE ASSESSEE BEFORE THE LD. CIT(A) FOR PROPER ADJUD ICATION OF THE MATTER ON THE SAME DAY THE LD. CIT(A) OUGHT TO HAVE GIVEN ANOTHER DATE FIXING THE APPEAL FOR HEARING INSTEAD OF DISMISSING THE AP PEAL EX-PARTE. THE PRINCIPAL OF NATURAL JUSTICE DOES NOT INDULGE SUCH PROCEDURES AS MAINTAINED BY THE LD. CIT(A). WE, THEREFORE, QUASH THE IMPUGNED ORDER AND RESTORE THE MATTER TO THE FILE OF THE LD. AO WI TH A DIRECTION UPON HIM TO GIVE AN OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND TO TAKE INTO ITA NO.2155/AHD/2018 M/S. WEALTH CREATORS VS. ITO ASST.YEAR 2015-16 - 3 - CONSIDERATION THE EVIDENCE ON RECORD AND ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING THE MATTER. WE ALSO MAKE IT CLEAR THAT THE ASSESSEE WOULD ALSO COOPERAT E WITH REVENUE AUTHORITIES WHEN THE MATTER IS TAKEN UP WITHOUT ASK ING FOR ANY UNNECESSARY ADJOURNMENT. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/01/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/01/2021 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 04.01.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.01.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 05.01.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .01.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 06.01.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06.01.2021 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