M/s.Kaveri Gram Vikas Trust, Surat V. Income Tax Officer Examption Ward, Surat

ITA 241/SRT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4813 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAPNESH SHETH
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.241/SRT/2017 ( [ [ / ASSESSMENT YEARS: (2013-14) (VIRTUAL COURT HEARING) M/S. KAVERI GRAM VIKAS TRUST, A-345, TIRUPATI SOCIETY, YOGI CHAWK, PUNA GAM, SURAT-395007. VS. THE ITO, EXEMPTION WARD, SURAT. ./ ./ PAN/GIR NO.: AACTK0620L (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SAPNESH SHETH, CA REVENUE BY : MS USHA SHROTE, SR. DR / DATE OF HEARING : 21/04/2021 /DATE OF PRONOUNCEMENT : 13/05/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL)-3, SURAT DATED 30.08.2017, IN APPEAL NO.CAS-3/461/2015- 16, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A), DUE TO NON-RECEIPT OF NOTICE FOR HEARING. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT THE LD. DR) FOR THE REVENUE HAS FAIRLY AGREED THAT ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE PAGE | 2 ITA NO.241/SRT/20 17 ASSESSMENT YEARS.2013-14 KAVERI GRAM VIKAS TRUST ORDER, THEREFORE MATTER MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 4. WE HAVE HEARD BOTH THE PARTIES. WE NOTE THAT ASSESSEE COULD NOT PLEAD ITS CASE BEFORE LD. CIT(A) DUE TO NON-RECEIPT OF NOTICE OF HEARING. THEREFORE, WE ARE OF THE VIEW THAT AN ANOTHER OPPORTUNITY TO PLEAD ITS CASE BEFORE THE LD. CIT(A) SHOULD BE GRANTED TO THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED ON 13/05/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE:13/05/2021 SAMANTA COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT