Kaiser Buildtech Pvt. Ltd, Vadodara V. The ITO, Ward-2, Gandhinagar

ITA 229/AHD/2020

AI Insights

The case involves Kaiser Buildtech Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), Gandhinagar, which itself arose from an ex parte assessment order under Section 144 of the Income Tax Act, 1961, by the ITO, Ward-2, Gandhinagar for the Assessment Year 2013-14. The assessee had filed a return showing NIL taxable income and a loss to be carried forward, which was not substantiated due to non-compliance with notices under Section 142(1) of the Act. The Tribunal, considering the circumstances and the submissions, decided to remit the case back to the AO for a fresh assessment after providing a fair opportunity to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124733 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 02-03-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144; 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 229/Ahd/20 20 ( नधा रण वष / A ss es sment Year : 2013-14) Ka ise r B u il d t e c h P vt . L t d. F- 99 , B al a ji Na ga r So c ei t y, O p p. B a laj i B us St op , S a m ta R o a d , Su b h a n pu r a , B ar o d a- 39 00 2 3 बनाम/ Vs . The ITO War d – 2, G a nd h in ag ar थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A D C K5 9 7 7 E (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri A. C. Shah, A.R. यथ क ओर से/Respondent by : Shri V. K. Mangla, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 12/01/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 24/01/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 17.07.2019 passed by the Ld. Commissioner of Income Tax (Appeals), Gandhinagar, Ahmedabad arising out of the order dated 24.02.2016 passed by ITA No. 229/Ahd/2020 (Kaiser Buildtech Pvt Ltd. vs. ITO) A.Y.– 2013-14 - 2 - the ITO, Ward-2, Gandhinagar under section 144 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2013-14. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 3. The brief facts leading to the case is this that the assessee has filed return of income on 28.09.2013 showing NIL taxable income and claiming loss of Rs.10697/- to be carried forward. The case was selected for scrutiny and after due consideration of law, the assessee was issued notice under Section 142(1) of the Act dated 22.07.2015 alongwith detailed questionnaire and the same were duly served upon the assessee. However, no compliance was made by the assessee. Subsequently further notice under Section 142(1) of the Act dated 26.10.2015 fixing the date of hearing on 04.11.2015 was served upon the assessee and finally since nothing was forthcoming even after further fixing of the matter for hearing on 08.02.2016, the assessment was finalized ex parte under Section 144 of the Act making certain additions against the assessee, which was, in turn, confirmed by the First Appellate Authority, since nothing was forthcoming from the assessee in support of the grounds raised against the addition. 4. Before us, the Learned Counsel for the assessee submitted that for some reasons or the other, assessee could not be able to appear the authorities below. However, opportunity of being heard to the assessee may be given for the ends of justice. The Ld. DR also with all his fairness not raised any serious objection to the submission made by the assessee. Under these facts ITA No. 229/Ahd/2020 (Kaiser Buildtech Pvt Ltd. vs. ITO) A.Y.– 2013-14 - 3 - and circumstances of the case, we are disposing of this appeal by remitting the issue to the file of the Ld. AO with direction upon him to finalize the issue afresh upon granting opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file in support of the case at the time of hearing of the matter. Further, we make it clear that the assesse would not pray for any unnecessary adjournment before the authorities below. In default, the Ld. AO shall be at liberty to pass orders strictly in accordance with law. 5. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced on 24/01/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 24/01/2023 True Copy S. K. SINHA आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad