Shri Dineshchandra M. Shah, Mehsana V. The ITO, Ward-1, Mehsana

ITA 2362/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8029 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Section: 143(3)

Judgement Text

ITA NOS. 2362 & 2363/AHD/2017 DINESHCHANDRA M SHAH VS. ITO ASSESSMENT YEAR: 2013-14 & 2014-15 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NOS. 2362 & 2363/AHD/2017 ASSESSMENT YEAR: 2013-14 & 2014-15 DINESHCHANDRA M SHAH ..................APPE LLANT BLOCK NO.11, SUDHARMA SOCIETY, OPP. PRASHANT CINEMA, MEHSANA 384 002 [PAN : ADGPS 0451 E] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-1, MEHSANA APPEARANCES BY: NONE FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 25.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THESE APPEALS, THE ASSESSEE-APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDERS DATED 14.08.2017 & 16.08.2017 PASSED BY THE BY THE CIT(A), GANDHINAGAR, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEARS 2013 -14 & 2014-15 RESPECTIVELY. 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, IT WAS NOTICED THAT THE IMPUGNED ORDERS PASSED BY THE LEARNED CIT(A) FOR BO TH ASSESSMENT YEARS ARE EX- PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). THE IMPUGNED ORDERS ARE THUS PASSED WITHOU T THE BENEFIT OF ASSISTANCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT I S NOW IN APPEAL BEFORE US. 3. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTERS 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 MATTERS SHOULD BE REMITTED TO 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. ITA NOS. 2362 & 2363/AHD/2017 DINESHCHANDRA M SHAH VS. ITO ASSESSMENT YEAR: 2013-14 & 2014-15 PAGE 2 OF 2 4. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTERS TO THE FILE OF LEARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 5. IN THE RESULT, APPEALS ARE ALLOWED FOR STATISTIC AL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODA Y ON THE 25 TH JUNE, 2018 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 25 TH DAY OF JUNE, 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....25.06.2018.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 25.06.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 25.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 25.06.2018..... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 29.06.2018. 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: ......