Shri Gopalbhai Motibhai Parekh, Ahmedabad V. The Income Tax Officer, Ward-3(4), Ahmedabad

ITA 2256/AHD/2014

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5790 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 07-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: M K PATEL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO. 2256/AHD/2014 (ASSESSMENT YEAR : 2008-09) GOPALBHAI MOTIBHAI PAREKH 12, KARNAVATI BUNGALOWS, NR. HARIDARSHAN CHOKDI, NARODA, AHMEDABAD 382 330 AP PELLANT VS. THE I.T.O., WARD 3(4), AHMEDABAD RESPONDENT PAN: AJYPP4297M / BY ASSESSEE : SHRI M. K. PATEL, A.R. / BY REVENUE : SHRI SAURABH SINGH, SR. D.R. /DATE OF HEARING : 28.03.2018 /DATE OF PRONOUNCEMENT : 28.03.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2008-09 ARISES AGAINST THE CIT(A)-6, AHMEDABADS EX PARTE ORDER DATED 22.05.20 14, IN CASE NO. CIT(A) - VI/ITO WD 3(4)/749/10-11, CONFIRMING ASSESSING OFFI CERS ACTION INTER ALIA ADDING NEGATIVE CASH BALANCE OF RS.5,60,500/- AND UNEXPLAI NED CASH CREDITS/DEPOSITS OF RS.5LACS; RESPECTIVELY, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 2256/AHD/14 [GOPALBHAI M. PAREKH VS. ITO] A.Y. 2008-09 - 2 - HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. CASE FILE SUGGESTS AT THE OUTSET THAT THE CIT(A) HAS PASSED HIS EX PARTE ORDER IN REJECTING ASSESSEES APPEAL CHALLENGING THE TWO ADDITIONS HEREINABOVE. WE FIND FROM PAGE 2 PARA 2 OF THE LOWER APPELLATE ORDER THA T THE CIT(A) HAD ISSUED THREE NOTICES OF HEARING ON 07/03/2013, 10/02/2014 AND 04 /04/2014 FOR 21/03/2013, 11/03/2014 AND 24/04/2014; RESPECTIVELY. THE ASSES SEE FILED THREE ADJOURNMENT APPLICATIONS ON ALL THREE OCCASIONS. THIS MADE THE CIT(A) TO PASS HIS EX PARTE ORDER UNDER CHALLENGE. LEARNED COUNSEL HIGHLIGHTS THE VE RY FACT DURING THE COURSE OF HEARING. HIS CASE THEREFORE IS THAT THE ASSESSEE H AD ALWAYS BEEN READY AND WILLING TO APPEAR IN THE LOWER APPELLATE PROCEEDINGS. HE F URTHER UNDERTAKES NOT TO DELAY THE MATTER IN CASE AFRESH INNINGS IS GRANTED TO HIM BEF ORE THE CIT(A). LEARNED DEPARTMENTAL REPRESENTATIVE PLEADS THAT THE CIT(A) HAD ALREADY GRANTED THE ASSESSEE SUFFICIENT OPPORTUNITY OF HEARING. WE OBS ERVE IN THE BACKDROP OF ALL THESE FACTS THAT LARGER INTEREST OF JUSTICE WOULD BE SERV ED IN CASE LEARNED CIT(A) TAKES UP THE MATTER ONCE AGAIN AND TO BE DECIDED AFRESH AFTE R AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING. WE MAKE IT CLEAR THAT IN CASE THE ASSESSEE DOES NOT FILE ALL REQUISITE DETAILS OR CONCLUDE HIS ARGUMENTS WITHIN THE SAME, OUR INSTANT REMAND DIRECTIONS WOULD BE DEEMED TO HAVE BEEN VACATED. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF MARCH, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/03/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ITA NO. 2256/AHD/14 [GOPALBHAI M. PAREKH VS. ITO] A.Y. 2008-09 - 3 - ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0