Omdevsinh Ghamendrasinh Vaghela, Surendranagar V. ITO, Ward-3, Surendranagar

ITA 2416/AHD/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8619 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2022
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 11-01-2022
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No . 2416 /Rjt/201 8 ( नधा रण वष / A ss es sment Year : 2015-16) Om de v s in h Gh am e n dr as in h V ag h el a Y a m u na pa r k So c i et y, Op p. C h a n da n R e s ta ur an t, C h ita l Ro ad , A m r e l i बनाम/ Vs . T h e I n co me T a x O f f ic er W ar d – 3, S u r e n d ra na g a r थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : B C P P V 3 3 7 8 E (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से / Respondent by : Shri B. D. Gupta, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 01/11/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 11/11/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the assessee is directed against the order dated 06.09.2018 passed by the Ld. Commissioner of Income Tax (Appeals) – 7, Ahmedabad (in short ‘CIT(A)’) arising out of the assessment order dated 21.12.2017 passed by the Learned ITO, Ward-3, Surendranagar under section 144 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2015-16. ITA No. 2416/Rjt/2018 Omdevsinh G. Vaghela vs. ITO Asst.Year –2015-16 - 2 – 2. None appeared on behalf of the assessee at the time of call. It appears that the order was passed by the Ld. CIT(A) ex parte, since, none appeared on behalf of the assessee before him during the course of hearing in spite of issuance of notice fixing the date of hearing on several occasions. We further note that before the Ld. AO, no details has been made on/or explanation in support of the claim of the assessee and thus finally addition was made. Thus, from the entire facts, it appears that the assessee is not interested in co-operating with the Ld. AO in deciding the issue. 3. No-one appeared on behalf of the assessee even before us, neither any adjournment has been sought for. However, for the ends of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee before the authorities below and hence, we set aside the issue to the file of the learned AO to decide the same afresh upon providing the opportunity of being heard to the assessee and upon considering the evidences which the assessee would be filing to satisfy the Ld. ITO for proper adjudication of the matter. In default, the Ld. AO is at liberty to pass order strictly in accordance with law. 4. In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced on 11/11/2022 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 11/11/2022 True Copy S. K. SINHA आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. ITA No. 2416/Rjt/2018 Omdevsinh G. Vaghela vs. ITO Asst.Year –2015-16 - 3 – 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. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t