Meghmani Dyes and Intermediates LLP (Formerly known as and successor of Meghmani Dyes and Intermediates Ltd.), Ahmedabad V. The Dy. CIT, Circle-2(1)(2), Ahmedabad

ITA 236/AHD/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5146 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 11-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No . 236/Ahd/20 23 ( नधा रण वष / As se ss ment Year : 2016 -1 7) Me gh ma ni D y e s A nd I nt er me di at es L L P ( F or m e r l y kn ow n a s a n d Su c c e ss or o f Me gh m a n i D yes A n d I nt e r m e d i ate s L td . ) 40 3, Wh ite C r os s, G u lb a i Te kr a R o a d, E ll is br id g e, A h m e d a ba d - 3 8 0 00 6 बनाम/ V s. T h e D e p ut y Co mm is s i on e r o f In c o m e- T ax Cir c l e- 2( 1 )( 2) , Ah me da b ad थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A B C FM 5 1 4 0 J (Appellant/Respondent) . . (Respondent/Cross Objector) Assessee by : Shri Dhinal Shah, A.R. Revenue by : Shri Akhilendra Pratap Yadaw, CIT. DR स ु नवाई क तार ख / D a t e o f H e a r i n g 16/11/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 29/11/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed at the instance of the assessee is directed against the order dated 14.02.2023 passed by the National Faceless Appeal Centre (in short ‘NFAC’) under Section 250 of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’), arising out of the order dated 29.12.2018 passed by the DCIT, Circle-2(1)(2), Ahmedabad, under Section 143(3) of the Act for Assessment Year 2016-17. ITA No. 236/Ahd/2023 (Meghmani Dyes And Intermediates LLP vs. DCIT) A.Y.– 2016-17 - 2 - 2. The Ld. CIT(A) has passed an ex parte order which has been challenged before us by the assessee. It is the case of the assessee that information in regard to fixing of date of hearing of the matter was though made known to the concerned person, the same was, in turn, not informed to the tax team of the company and hence, the matter before the Ld. CIT(A) remained unattended. An affidavit to that effect affirmed by one Pradip Vinaykant Vyas has also been filed by the assessee before us. 3. Moreso, as the Ld. CIT(A) has not passed the order in terms of the provision of Section 250(6) of the Act on merit, the matter needs further consideration by the Ld. CIT(A) as was the ultimate submission made by the Ld. AR. Such submission made by the Ld. AR has not been able to be controverted by the Ld. DR. 4. We have heard both the parties and perused the relevant materials available on record. It appears that due to some mis-communication between the concerned person who was taking care of the appeal preferred before the Ld. CIT(A) by the Company and the tax team of the company, the matter could not be attended by the assessee. Such facts categorically stated in the affidavit affirmed by Pradip Vinaykant Vyas, Executive of Meghmani Dyes and Intermediates LLP has already been discussed hereinabove. However, it is also a fact that in terms of Section 250(6) of the Act that the Ld. CIT(A) is under the obligation to dispose of the appeal in writing considering the points for determination by reasoned order which admittedly not being followed in the instant case by the First Appellate Authority. In the absence of which, the order is, therefore, not found to be sustainable. We, on the other hand, would like to give a further opportunity of being heard to the assessee by the Ld. ITA No. 236/Ahd/2023 (Meghmani Dyes And Intermediates LLP vs. DCIT) A.Y.– 2016-17 - 3 - CIT(A) in order to prevent the miscarriage of justice and with that observation, we dispose of this appeal by remitting the issue to the file of the Ld. CIT(A) with a direction upon him to dispose it of upon giving opportunity of being heard to the assessee and also upon considering the evidence which is on record or any other evidence which the assesse may choose to file at the time of hearing of the matter. We also make it clear that in the event the appellant does not cooperate with the concerned CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. 5. In the result, appeal preferred by assessee is allowed for statistical purposes. This Order pronounced on 29/11/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/11/2023 S. K. SINHA True Copy 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$धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड2 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad