Anil I Kalwani HUF, Ahmedabad V. The ITO, Ward-1(2)(1), Ahmedabad

ITA 22/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7274 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record; Set aside
• Section: 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, HONBLE VICE-PRESIDENT AND SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER ITA.NO.22/AHD/2019 / ASSTT.YEAR : 2015-16 ANIL I. KALWANI HUF 11-A, SHREEKUNJ SOCIETY NAGARSHETH NO WANDO GHEEKANTA AHMEDABAD 380 001. PAN : AAJHA 5664 H VS THE ITO, WARD - 1(2)(1) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI M.K. PATEL, AR REVENUE BY : SHRI VINOD TANWANI, SR.DR / DATE OF HEARING : 15/07/2019 / DATE OF PRONOUNCEMENT: 26/07/2019 !'/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.CIT(A)-6, AHMEDABAD DATED 22.11.2018 PASSED FOR THE ASSTT.YEAR 2015- 16. 2. IN THE FIRST GROUND OF APPEAL, THE ASSESSEE HAS PLEADED THAT ITS APPEAL WAS DISMISSED BY THE LD.CIT(A) EX PARTE WITHOUT PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ITA NO.22/AHD/2019 2 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, WE HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT FROM THE RECORD T HAT THE LD.CIT(A) HAS FIXED THE HEARING OF THE APPEAL ON THREE OCCASIONS, BUT N O-ONE APPEARED ON BEHALF OF THE ASSESSEE, AND THEREFORE, SHE DISMISSED THE APPE AL OF THE ASSESSEE FOR WANT OF PROSECUTION. IN THIS CONNECTION, IT IS PERTINENT TO TAKE NOTE OF SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, WHICH REA DS AS UNDER: 6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSI NG OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERM INATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. 4. ON PERUSAL OF SECTION WOULD INDICATE THAT THE LD .CIT(A) WAS REQUIRED TO FORMULATE POINTS IN DISPUTE, AND THEREAFTER RECORD REASONS ON SUCH POINTS. EVEN IF THE ASSESSEE DID NOT PARTICIPATE, THE LD.CI T(A) OUGHT TO HAVE GONE THROUGH THE ASSESSMENT RECORD AND THEREAFTER FORMED THE POINT IN DISPUTE, AND SHOULD HAVE RECORDED REASONS IN SUPPORT OF HER CONC LUSIONS ON THOSE POINTS. THE LD.CIT(A) FAILED TO ADHERE THE MANDATORY PROCED URE, HENCE HER ORDER IS NOT SUSTAINABLE. WE ALLOW THIS APPEAL OF THE ASSES SEE AND SET ASIDE THE ORDER OF THE LD.CIT(A). ALL THE ISSUES ARE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. NEEDLESS TO SAY, DURING T HE SET ASIDE PROCEEDINGS, THE ASSESSEE SHALL NOT INDULGE IN DILATORY TACTICS AS A STRATEGY TO PROLONG THE PROCEEDINGS AND SHALL COOPERATE FOR ADJUDICATION OF THE ISSUE BEFORE THE LD.CIT(A) IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 26 TH JULY, 2019 AT AHMEDABAD. SD/- SD/- ( PRAMOD KUMAR ) VICE-PRESIDENT (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 26/07/2019