Nilesh Dashrathlal nagar, Ahmedabad V. ITO, Ward-5(3)(4), Ahmedabad

ITA 2191/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9440 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Keywords: Opportunity of being heard
• Section: 144

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. 2191/AHD/2018 (ASSESSMENT YEAR: 2010-11) NILESH DASHRATHLAL NAGAR A1-706, MAHADEV RESIDENCY-2, NR. DOON SCHOOL, NEW MANINAGAR, CTM POLICE CHOWKY, RAMOL, AHMEDABAD-382449 VS. ITO WARD:5(3)(4), AHMEDABAD PAN NO. AEKPN8090F ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. MUKTI MEHTA, AR RESPONDENT BY : SHRI S. S. SHUKLA, SR. DR DATE OF HEARING 04.01.2021 DATE OF PRONOUNCEMENT 06 . 0 1 . 20 2 1 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 14.08.2018 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS) 5, AHMEDABAD ARISING OUT OF THE ORDER DA TED 24.11.2017 PASSED BY THE ITO, WARD-5(3)(4), AHMEDABAD UNDER SE CTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERR ED AS TO THE ACT) FOR ASSESSMENT YEAR 2010-11 WHEREBY AND WHEREUNDER THE APPEAL OF THE APPELLANT WAS DISMISSED ON THE GROUND OF DELAY IN F ILING THE SAME BEFORE THE LD. COMMISSIONER. ITA NO.2191/AHD/2018 NILESH DASHRATHLAL NAGAR VS. ITO ASST.YEAR 2010-11 - 2 - 2. WE HAVE HEARD THE RESPECTIVE PARTIES AND WE HAVE ALSO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD. THERE IS 67 DAYS DELAY IN PREFERRING THE SAID APPE AL BEFORE THE LD. COMMISSIONER BY THE APPELLANT. THE PLEA OF THE ASS ESSEE IS THIS THAT THE NOTICES WERE SERVED UPON THE APPELLANT AT HIS OWN C ORRESPONDENCE ADDRESS WHICH HE ALREADY LEFT IN THE YEAR 2016 DUE TO FAMILY DISPUTE AND DIFFERENCE WITH THE PARENTS. ULTIMATELY THE NOTICE WAS RECEIVED BY THE APPELLANT AND THOUGH THE APPEAL WAS DUE TO BE FILED BY 29.12.2017, TAKING INTO CONSIDERATION THE DATE OF SERVICE OF NOTICE DA TED 29.11.2017, FOR THE REASON MENTIONED ABOVE THE SAME WAS FILED ONLY ON 0 5.03.2018. SUCH EXPLANATION RENDERED BY THE ASSESSEE SUPPORTED BY A N AFFIDAVIT SEEMS TO BE GENUINE AND HENCE WE FIND SUFFICIENT REASON TO G ET THE MATTER ADMITTED BY THE LD. CIT(A). WE, THEREFORE, CONDONE SUCH DEL AY AND RESTORING THE MATTER TO THE FILE OF THE LD. CIT(A) TO DISPOSE OF THE SAME UPON GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND ALSO UPON TAKING INTO CONSIDERATION THE EVIDENCE ON RECORD AN D ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME O F HEARING OF THE APPEAL. ASSESSEES APPEAL IS, THEREFORE, ALLOWED F OR STATISTICAL PURPOSES. 3. 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 ITA NO.2191/AHD/2018 NILESH DASHRATHLAL NAGAR VS. ITO ASST.YEAR 2010-11 - 3 - / 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