Hotel Netra Palace Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

ITA 2494/AHD/2016

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5489 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 04-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Section: 250

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ ITA NO. 2494/AHD/2016 / ASSESSMENT YEAR : 2012-13 HOTEL NETRA PALACE PVT. LTD., DHARAMDEV HOUSE, SHYAMAL CROSS ROAD, SATELLITE, AHMEDABAD. (PAN NO. AABCH 4494 D) VS. THE INCOME TAX OFFICER, WARD-2(1)(3), AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI ASEEM L. THAKKAR, A.R. REVENUE BY : SHRI S. K. DEV, SR. D.R. / DATE OF HEARING : 05.09.2018 / DATE OF PRONOUNCEMENT : 01.11.2018 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF T HE ASSESSEE AGAINST THE APPELLATE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-2, AHMEDABAD [CIT(A) IN SHORT] RELEVANT TO A SSESSMENT YEAR 2012-13. 2. AT THE OUTSET, THE LD. AR BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER VIDE LETTER DATED 25.07.2016. ACCORDINGLY, THE LD. AR REQUESTED US TO RESTORE THE MATTER TO THE FILE OF LD . CIT(A) FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. THE LD. AR FURTHER UNDERT OOK THE RESPONSIBILITY TO APPEAR AND PROSECUTE THE APPEAL BEFORE THE LD. CIT(A). 2 ITA NO.2494/AHD/2016 HOTEL NETRA PALACE PVT. LTD. VS. ITO A.Y.. 2012-13 3. ON THE OTHER HAND, THE LD. DR OPPOSED TO RESTORE THE MATTER TO THE FILE OF LD. CIT(A) ON THE GROUND THAT THE ASSESSEE FAILED TO AP PEAR BEFORE THE LD. CIT(A) DESPITE SEVERAL OPPORTUNITIES WERE GIVEN TO T HE ASSESSEE. THE LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATE RIALS AVAILABLE ON RECORD. IT IS UNDISPUTED FACT THAT THE LD. CIT(A) H AS GIVEN SEVERAL OPPORTUNITIES TO THE ASSESSEE TO RAISE HIS POINTS OF CONTENTION FOR THE ADDITIONS MADE BY THE AO BUT THE ASSESSEE FAILED TO AVAIL THE SAME. HOWEVER, NOW THE LD. AR FOR THE ASSESSEE HAS ASSURED TO APPEAR BEFORE THE LD. CIT(A) TO RAISE THE POINTS OF CONTENTION ON BEHALF OF THE ASSESSEE. 4.1 WE ALSO NOTE THAT THE LD. CIT(A) HAS CONFIRMED THE ORD ER OF THE AO WITHOUT ADDUCING ANY REASON THEREON. THE PROVISION OF SECTION 250 OF THE ACT REQUIRES THE LD. CIT(A) TO PASS A SPEAKING AND REASONED O RDER. THEREFORE, WE ARE INCLINED TO PROVIDE ONE MORE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE TO RAISE HIS POINTS OF CONTENTION BEFORE THE LD. CIT(A). HOWEVER, THE ASSESSEE IS DIRECTED TO CO-OPERATE IN THE APPELLATE PROCEEDINGS B EFORE THE LD. CIT(A) OTHERWISE THE LD. CIT(A) WILL BE AT LIBERTY TO PASS ANY ORDER AS HE DEEM FIT IN ACCORDANCE TO THE PROVISION OF LAW. THUS, THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 1 ST NOVEMBER, 2018 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( WASEEM AHMED ) ACCOUNTANT MEMBER 3 ITA NO.2494/AHD/2016 HOTEL NETRA PALACE PVT. LTD. VS. ITO A.Y.. 2012-13 AHMEDABAD; DATED 01/11/2018 PRITI YADAV, SR.PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! ' # / CONCERNED CIT 4. ' # () / THE CIT(A) 2, AHMEDABAD. 5. &'( ! , ! , *+, , / DR, ITAT, AHMEDABAD. 6. (- ./ / GUARD FILE. / BY ORDER, & //TRUE COPY// '/# $% ( DY./ASSTT.REGISTRAR) &'(, #)* / ITAT, AHMEDABAD