Shri Javed Ismailbhai Chhadiya, Ahmedabad V. The Income Tax Officer, Ward-3, Bharuch

ITA 244/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9208 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 23-01-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.244/AHD/2014 ( / ASSESSMENT YEAR : 2010-11) JAVED ISMAILBHAI CHHADIYA PLOT NO.19 MAHENDI ASHIRWAD SOCIETY NANDELAV ROAD, BHARUCH-392001 / VS. INCOME TAX OFFICER WARD-3 BHARUCH $ ./ ./ PAN/GIR NO. : ADNPC 3771 E ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : MS. KIJAL SINGH, AR ($'*) / RESPONDENT BY : MR.DHARMVIR YADVA, SR.DR +,*- / DATE OF HEARING 21/02/2017 ./0*- / DATE OF PRONOUNCEMENT 23/02/2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE CAPTIONED APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-VI, BARO DA DATED 29/10/2013 FOR THE ASSESSMENT YEAR ASSESSMENT YEAR (AY) 2010-11. 2. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE RE AD AS UNDER:- 1) THE COMMISSIONER OF INCOME TAX (APPEALS) HAS ER RED BOTH IN LAW AND IN FACT IN NOT CONDONING THE MINOR DELAY OF 10 DAYS CAUSED BY ITA NO.244/AHD/ 2014 JAVED ISMAILBHAI CHHADIYA VS. ITO ASST.YEAR 2010-11 - 2 - SUFFICIENT REASONS AND ALSO NOT GIVING A CHANCE/SHO W CAUSE NOTICE TO YOUR APPELLANT TO MODIFY/RECTIFY FORM NO.35, VERIFI CATION THEREON AND SIGNATURE OF THE APPELLANT. THE ABOVE MISTAKES HAVE BEEN OCCURRED FOR GOOD REAS ONS AND FOR SUFFICIENT CAUSE, AND FOR SAKE OF SUBSTANTIAL JUST ICE THE APPELLANT BE GIVEN A FAIR CHANCE TO RECTIFY THE SAME AND THAT TH E CIT(A) BE DIRECTED TO DECIDE THE APPEAL ON MERIT. 2) WITHOUT PREJUDICE TO ABOVE YOUR APPELLANT SUBMI TS THAT RS.22,51,639/- ADDED BY THE A.O. AS CASH CREDIT/DEP OSITED WITH THE BANK HAVE BEEN DULY EXPLAINED AND SECTION 68 DOES NOT AP PLY TO THE FACTS OF THE CASE AS WELL AS THE SAID AMOUNT HAS NOT BEEN CO RRECTLY WORKED OUT AND THEREFORE, IT IS SUBMITTED THAT THE ADDITION BE DELETED AND OR MODIFIED AS PER LAW. 3. FROM THE GROUNDS OF APPEAL RAISED, IT APPEARS TH AT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE REFUSING TO CONDONE THE DELAY OF 10 DAYS. IN THE SAME VAIN, WE ALSO NOTE W ITH DISMAY THAT THE ASSESSEE HAS ALLEGEDLY NOT ATTENDED BEFORE THE CIT( A) IN SPITE OF REPEATED NOTICES. THE LD.AR SUBMITTED THAT THE FAILURE TO A TTEND THE NOTICE BEFORE THE CIT(A) WAS OWING TO CHANGE IN ADDRESS OF THE AS SESSEE. UNDER THE CIRCUMSTANCES, WE DEEM IT EXPEDIENT THAT THE MATTER IS REMANDED BACK TO THE FILE OF THE CIT(A) FOR RECONSIDERATION OF THE A PPEAL OF THE ASSESSEE INCLUDING THE REQUEST FOR CONDONATION OF DELAY, IF ANY, IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO DILIGENTLY ATTEND THE PROCE EDINGS BEFORE THE CIT(A). ANY FURTHER DELINQUENCY IN THIS REGARD SHA LL BE VIEWED ITA NO.244/AHD/ 2014 JAVED ISMAILBHAI CHHADIYA VS. ITO ASST.YEAR 2010-11 - 3 - ADVERSELY. IN TERMS OF ABOVE, THE APPEAL IS SET AS IDE TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON 23 / 02 /201 7 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 23/ 02 /2017 4..+,.+../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-VI, BARODA 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 22.2.17 (DICTATION-PAD 4- P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.2.17 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.23.2.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.2.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER