Smt. Rupa Sachin Shah, Ahmedabad V. The ACIT, Circle-2(1)(1), Ahmedabda

ITA 2418/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7983 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 13-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Set aside
• Section: 20

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV , VICE PRESIDENT AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO. 2418/AHD/2018 / ASSTT. YEAR: 2015 - 2016 SMT . RUPA SACHIN SHAH , 701, RAJIV TOWER , RAJAVANSH SOCIETY , BODAKDEV , AHMEDABAD. PAN : ACIPS5485R VS. A .C.I.T. , CIRCLE - 2(1)(1 ), AHMEDABAD . AND ./ ITA NO. 2419 /AHD/2018 / ASSTT. YEAR: 2015 - 2016 SHRI SACHIN MAN SUKHLAL SHAH, 701, RAJIV TOWER, RAJAVANSH SOCIETY, BODAKDEV , AHMEDABAD. PAN : ACBPS8937R VS. A.C.I.T., CIRCLE - 2(1)(1), AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI MEHUL K. PATEL , A.R REVENUE BY : SHRI D ILEEP KUMAR, SR .D. R / DATE OF HEARING : 30 / 07 / 2020 / DATE OF PRONOUNCEMENT: 19 / 08 /2020 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAVE BEEN FILED AT THE INSTANCE OF THE DIFFERENT ASSESSEE A GAINST THE SEPARATE ORDER S OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) - 2 , ITA NO.2418 - 2419/ AHD/2018 ASSTT. YEAR 2015 - 16 2 AHMEDABAD , OF EVEN DATED 25/09/2018 ( IN SHORT LD.CIT (A) ) ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') RELEVANT TO THE ASSESSMENT YEAR 2015 - 20 16 . FIRST WE TAKE ITA NO.2419/AHD/2018 FOR A.Y. 2015 - 16 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE APPEAL WAS FIXED FOR HEARING ON 11 - 9 - 2018 BEFORE THE LEARNED CIT (A). BUT HE (THE COUNSEL) COULD NOT ATTEND THE SAME AS HE MET WITH AN ACCIDENT DATED 3 SEPTE MBER 2018, COUPLE OF DAYS BEFORE THE SCHEDULED DATE OF HEARING BEFORE THE LEARNED CIT (A). AS SUCH THE DATE OF HEARING GOT MISSED FROM HIS MIND AND HE COULD NOT APPLY FOR THE ADJOURNMENT ON THE DATE OF HEARING. IN THE MEANTIME THE LEARNED CIT (A) PASSED TH E EX PARTE ORDER QUA T HE ASSESSEE VIDE DATED 25 - 9 - 2018 . 3. IN VIEW OF THE ABOVE, THE LEARNED COUNSEL BEFORE US MADE A STATEMENT ACROSS THE BAR THAT OWING TO THE PERSONAL DIFFICULTY AS DISCUSSED ABOVE, HE COULD NOT APPEAR BEFORE THE LEARNED CIT (A) ON THE DATE OF HEARING AND THERE WAS NO FAULT OF THE ASSESSEE FOR THE NON - APPEARANCE. ACCORDINGLY THE LEARNED AR BEFORE US PLEADED TO RESTORE THE ISSUE TO THE FILE OF THE LEARNED CIT (A) FOR THE FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW. 4. ON THE CONTRA RY, THE LEARNED DR, CONSIDERING THE REASONS FOR NON - APPEARANCE BEFORE THE LEARNED CIT (A), DID NOT RAISE ANY OBJECTION IF THE MATTER IS SET ASIDE TO THE LEARNED CIT (A) FOR FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW. 5. HEARD THE RIVAL CONTENTIONS O F BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE PRECEDING DISCUSSION WE NOTE THAT THE LEARNED COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED CIT (A) ON THE SCHEDULED DATE OF HEARING DUE TO UNAVOIDABLE CIRCUMSTANCES AS DISCUSSED ABOVE. AS SUCH THE LEARNED CIT (A) HAS PASSED THE ORDER WITHOUT HEARING THE CONTENTIONS OF THE ASSESSEE AS THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE ON THE DATE OF HEARING. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE ON HAN D AS DISCUSSED ABOVE, WE ARE INCLINED TO ITA NO.2418 - 2419/ AHD/2018 ASSTT. YEAR 2015 - 16 3 GIVE ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE THE LEARNED CIT (A). ACCORDINGLY WE SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT - ( A ) FOR DE NOVO ADJUDICATION OF THE PRESENT APPEAL AFTER GIVING DUE OPPO RTUNITY TO THE ASSESSEE. 5.1 IT IS ALSO PERTINENT TO NOTE THAT THE ASSESSEE SHALL COOPERATE DURING THE APPELLATE PROCEEDINGS AND FURNISH THE NECESSARY DETAILS ON WHICH HE WANTS TO RELY UPON. HENCE THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR THE STATISTICAL PURPOSES. 5.2 IN THE R ESULT, FOR THE STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. COMING TO ITA NUMBER 2418/AHD/2018 FOR A.Y. 2015 - 16 6. AT THE OUTSET WE NOTE THAT THE FACTS OF THE CASE ON HAND ARE IDENTICAL TO THE FACTS OF THE CASE AS DISCUSSED IN ITA 2419/AHD/2018 IN THE CASE OF SACHIN MAHASUKHLAL WHICH HAS BEEN RESTORED TO THE FILE OF THE LEARNED CIT (A) FOR FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW BY US V IDE PARA NO.5 OF THIS ORDER. RESPECTFULLY FOLLOWING THE SAME, WE RESTORE THIS APPEAL ALSO TO THE FILE OF THE LEARNED CIT (A) FOR FRESH ADJUDICATION AS PER THE PROVISIONS OF LAW. 6.1 IN THE RESULT, FOR THE STATISTICAL PURPOSES, T HE APPEAL OF THE ASSESSEE IS ALLOWED. 7. IN THE COMBINED RESULTS, FOR THE STRUCTURAL PURPOSES, BOTH THE APPEALS ARE ALLOWED. O RDER PRONOUNCED IN THE COURT ON 19 /08 / 2020 AT AHMEDABAD. - SD - - SD - (RAJPAL YADAV ) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 19 / 08 /2020 MANISH