Naynaben Rohitbhai Shah, Ahmedabad V. ITO, Ward-5(3)(2), , Ahmedabad

ITA 2330/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7842 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Section: 143(3)

Judgement Text

ITA NO. 2330/AHD/2017 NAYNABEN ROHITBHAI SHAH VS. ITO ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 2330/AHD/2017 ASSESSMENT YEAR: 2010-11 NAYNABEN ROHITBHAI SHAH ..................AP PELLANT 5/2, VITRAG CO-OP HOUSING SOCIETY, PRABHUDAS THAKKER COLLEGE ROAD, NR. SHANTIVAN, PALDI AHMEDABAD-380007 [PAN : AMUPS 5608 N] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-5(3)(2), AHMEDABAD APPEARANCES BY: SULABH PADSHAH FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 09.07.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 17 TH AUGUST, 2017 PASSED BY THE BY THE CIT(A), AHMEDABA D-5 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 14 4/147 OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2010-11. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, IT WA S NOTICED THAT THE IMPUGNED ORDER DATED 17.08.2017 PASSED BY THE LEARNED CIT(A) IS AN EX-PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFO RE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT OF ASSISTA NCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPEAL BEFORE US. 3. AT THE TIME OF HEARING BEFORE US, LEARNED COUNSE L FOR THE ASSESSEE EXPLAINED THAT, INITIALLY, THREE NOTICES ISSUED BY THE LEARNE D CIT(A) WERE SERVED ON THE WRONG ADDRESS AS THERE WAS A CHANGE IN ADDRESS OF THE ASS ESSEE. INSPITE OF PROVIDING NEW ADDRESS IN FORM NO.35, THE NOTICES WERE SERVED AT T HE OLD ADDRESS ONLY. SUBSEQUENT NOTICE DATED 31.05.2017 ISSUED BY THE CI T(A) WAS RECEIVED BY ASSESSEES CHARTERED ACCOUNTANT, DR. JEEVRAJ PUROHI T AND MATTER WAS ADJOURNED ON HIS REQUEST; HOWEVER, HE FAILED TO ATTEND ON THE SU BSEQUENT DATE OF HEARING, WHICH WAS SCHEDULED ON 16.08.2017, DUE TO SOME MISUNDERST ANDING BETWEEN HIM AND THE ASSESSEE AS CONSPICUOUSLY DESCRIBED IN AFFIDAVIT DA TED 16.10.2017, WHICH IS PLACED ON RECORD. THE LEARNED COUNSEL FOR THE ASSESSEE, T HEREFORE, PLEADED THAT THE MATTER ITA NO. 2330/AHD/2017 NAYNABEN ROHITBHAI SHAH VS. ITO ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 MAY BE REMITTED TO THE FILE OF THE LEARNED CIT(A) F OR FRESH ADJUDICATION ON MERITS, AFTER PROVIDING DUE OPPORTUNITY OF HEARING TO THE A SSESSEE. 4. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THINK THIS IS A FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEF IT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED T O THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO REASON FOR AN APPELLATE FORUM BEING BYP ASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MER ITS. 5. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L EARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 9 TH JULY, 2018 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 9 TH DAY OF JULY, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER..09.07.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 09.07.2018.... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 09.07.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 09.07.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 09.07.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......