Shri Chandresh Kanubhai Patel, Baroda V. The Income Tax Officer, Ward-2(3), Baroda

ITA 2412/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0292 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: P M MEHTA
• Section: 143(3)

Judgement Text

I.T.A. NO . 2412 /AHD/201 3 A SSESSMEN T Y EAR: 200 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 2412 /A HD/ 20 1 3 ASSESSMENT Y EAR : 200 9 - 10 CH ANDRESH KANUBHAI PATEL .... . ...... . ... . APPELLANT 303, ANAND HOUSE, PH - 4, EME TEMPLE ROAD, FATEHGUN J, BARODA 390 018. [ PAN: A JSPP 6335 L ] VS. INCOME TAX OFFICER, WARD 2 (3), BARODA. ... ............ . RESPONDENT APPEARANCES BY: P.M. MEHTA , FOR THE APPELLANT O.P. MEENA , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 19 .0 7 .2016 DATE OF PRONOUNCING THE ORDER : 18 .10.2016 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 5 TH JUNE, 2013 PASSED BY THE LEARNED CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER), FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, IT WAS NOTICED THAT THE LEARNED CIT(A) HAS PASSED THE ORDER EX - PARTE QUA THE ASSESSEE. I T WA S SUBMITTED BY THE ASSESSEE THAT THE CASE W A S FIXED FOR THE FIRST TIME ON 11.02.2013 AND ADJOURNMENT REQUEST W A S MADE FOR THE SAID HEARING. THE ONLY NOTICE RECEIVED BY THE ASSESSEE WHICH REMAINED UN - COMPLIED WITH WAS NOTICE FOR HEARING ON 25.03.2013 A ND THIS NON - COMPLIANCE WAS DUE TO COMMUNICATION GAP BETWEEN THE ASSES SE E AND HIS AUTHORISED R E PRESENTATIVE. THE ASSESSEE, THEREFORE, POINTS OUT THAT THE NON - APPEARANCE BEFORE THE LEARNED CIT ( A ) WAS DUE TO A BONAFIDE ERROR. HE FURTHER SUBMITS THAT GIVEN AN OPPORTUNITY, HE WILL DULY COMPLY W ITH THE NOTICE FOR HEARING AND FULLY CO - OPERATE FO R AN EXPEDITIOUS DISPOSAL OF T HE APPEAL ON MERITS. I.T.A. NO . 2412 /AHD/201 3 A SSESSMEN T Y EAR: 200 9 - 10 PAGE 2 OF 2 3 . LEARNED DEPARTMENTAL REPRESENTATIVE RELIES ON THE STA N D OF THE LEARNED C IT(A) AND JUSTIFIED THE EX - PARTE DISMISSAL OF APPEAL BY THE LEARNED CIT(A) . 4 . H AVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUSED THE MA T ERIAL ON RECORD, I AM OF THE CONSIDERED VIEW THAT IN T HE INTERE S T OF JUSTICE, T HE MATTER MAY BE RESTORED TO TH E FILE OF LEARNED CIT ( A ) FOR FR E SH ADJUDICATION ON MERITS, AFTER G IVING THE ASSESSEE AN OPPORTUNITY OF HE A RING, BY WAY OF A PEAKING O R DER AND IN ACCORDANCE WITH LAW. I , THEREFORE , REMIT THE MA T TER TO T HE FILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION IN THE LIGHT OF OBSERVATIONS ABOVE . AS THE MAT T E R STANDS RESTORED TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION ON MERITS DENOVO , THE RE IS NO NEED TO DEAL WITH OTHER GROUNDS OF APPEAL I.E. WITH RESPECT TO MERIT OF THE CASE. THESE GROUNDS OF APPEAL, GIVEN BY THE DIRECTION FO R FRESH ADJUDICATION BY THE CIT ( A ) , ARE INFRUCTUOUS AND ACADEMIC AT THIS STAGE. 5 . IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT TODAY ON 1 8 TH DAY OF OCTOBER , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF OCTOBER , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD