Shri Vidhyut Champaklal Shah, Ahmedabad V. The Income tax Officer,Ward-15(4), Ahmedabad

ITA 2514/AHD/2012

• Counselvise Citation: 251420514 RSA 2012
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-12-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DK MISHR A
• Assessee Lawyers: JASMIN B SHAH

Judgement Text

, , , , SMC, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, SMC BENCH . .. . . .. . , !' # ' !' # ' !' # ' !' # ' BEFORE SHRI G.C. GUPTA, VICE-PRESIDENT ITA NO.2514/AHD/2012 [ASSTT.YEAR : 2009-2010] SHRI VIDYUT CHAMPAKLAL SHAH C/104, VRAJ VIHAR-5 B/H. RAHUL TOWER OPP: REGANCY PLAZA SATELLITE, AHMEDABAD 380015. PAN : ACBPS 9102 N /VS. ITO, WARD-15(4) AHMEDABAD. ( (( (%& %& %& %& / APPELLANT) ( (( ('(%& '(%& '(%& '(%& / RESPONDENT) )* + , #/ ASSESSEE BY : SHRI JASMIN B. SHAH . + , #/ REVENUE BY : SHRI D.K. MISHRA, SR.DR / + *01/ DATE OF HEARING : 4 TH DECEMBER, 2013 234 + *01/ DATE OF PRONOUNCEMENT : 10-1-2014 #5 / O R D E R THIS APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XXI, AHMED ABAD DATED 11.10.2012. 2. THE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE AS UNDER: 1. THAT THE APPELLANT IS A EMPLOYEE OF BANK OF BAR ODA AND PARTIAL DETAILS ARE AVAILABLE IN SALARY CERTIFICATE, HOWEVE R, WITHOUT CONSIDERING IT ADDITIONS IT ADDITIONS HAS BEEN MADE BY LEARNED AO IS NOT FAIR AND REASONABLE WHICH REQUIRES TO BE DELETED. ITA NO.2514/AHD/2012 2. THAT THE LD.CIT(A) HAS ERRED BOTH IN LAW AND ON THE FACTS OF THE CASE IN PASSING EX PARTE ORDER ON THE GROUND OF NON -APPEARANCE ON VARIOUS DATES AND DISMISSING THE APPEAL OF THE APPE LLANT. 3. THAT THE APPELLANT IS PREVENTED BY REASONABLE AN D SUFFICIENT CAUSE FOR NON-ATTENDANCE ON VARIOUS DATES AND ON TH E DATE OF LAST HEARING THE APPELLANT HAS ASKED FOR ADJOURNMENT FOR PREPARATION FOR DATA FOR ARGUING THE APPEAL AND CONSIDERING THE SAM E, EX PARTE ORDER MADE BY THE LD.CITR(A) EITHER BE CANCELLED OR THE A PPEAL OF THE APPELLANT BE DECIDED ON MERITS. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE IS AN EMPLOYEE OF BANK OF BARODA AND PARTIAL DETAILS W ERE FILED ALONG WITH SALARY CERTIFICATE. HE SUBMITTED THAT THE CIT(A) H AS PASSED EX PARTE APPELLATE ORDER FOR NON-APPEARANCE. HE SUBMITTED T HAT THE ASSESSEE HAS CHANGED HIS RESIDENCE AND THE NOTICES OF HEARING WE RE SERVED AT THE OLD ADDRESS OF THE ASSESSEE. HE SUBMITTED THAT ON THE LAST DATE OF HEARING, THE ASSESSEE HAS FILED ADJOURNMENT APPLICATION ON 9.10. 2012 AND THE CIT(A) HAS PASSED APPELLATE ORDER ON 11.10.2012. THE LEAR NED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSE SSEE. HE SUBMITTED THAT THE ASSESSEE HAS NOT FILED ANY MATERIAL ON MER ITS OF THE CASE, AND STILL NOT PREPARED TO FILE NECESSARY DETAILS BEFORE THE T RIBUNAL. IN THESE FACTS, HE SUBMITTED THAT IN THE ABSENCE OF DETAILS, THE CI T(A) WAS JUSTIFIED IN CONFIRMING THE ADDITION MADE BY THE AO AND PASSING EX PARTE ORDER. HE RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 4. I HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). I FIND THAT THE ASSESSEE IS AN EMPLOYEE WITH THE BANK OF BARODA AND HAS FILED SALARY CERTIFICATE BEF ORE THE AO. THE ASSESSEE HAS ALSO FILED PARTIAL DETAILS REQUIRED FR OM HIM, BUT COULD NOT FILE THE COMPLETE DETAILS REQUIRED BY THE REVENUE. THE NOTICES OF HEARING WERE SERVED AT THE OLD ADDRESS OF THE ASSESSEE, AND THE FACT REMAINS THAT THE ASSESSEE COULD NOT INTIMATE THE CHANGE IN ADDRE SS. HOWEVER, THE ITA NO.2514/AHD/2012 ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION DATED 8.10.2012 ON 9.10.2012 IN THE OFFICE OF THE CIT(A) REQUESTING FO R ADJOURNMENT OF THE CASE FOR 9.10.2012, BUT THE CIT(A) HAS PASSED THE EXPARTE APPELLATE ORDER. IN THESE FACTS, I AM OF THE VIEW THAT IT SHALL BE I N THE INTEREST OF JUSTICE TO PROVIDE THE ASSESSEE ONE MORE OPPORTUNITY TO REPRES ENT ITS CASE BEFORE THE CIT(A) AND ACCORDINGLY, THE ORDER OF THE CIT(A) IS SET ASIDE AND RESTORED TO HIS FILE WITH DIRECTION TO PASS A DE NOVO APPELLATE ORDER AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. I DIRECT THE ASSESSEE TO FULLY COOPERATE WITH THE DEPARTMENT IN THE DISPOSAL OF HIS APPEAL BEFORE THE CIT(A) AND TO INTIMATE HIS NEW RESIDENTIAL ADDR ESS WITHIN A WEEKS TIME FROM THE RECEIPT OF THIS ORDER OF THE TRIBUNAL AND TO APPROACH THE OFFICE OF THE CIT(A) WITHIN A PERIOD OF 60 DAYS FRO M THE DATE OF RECEIPT OF THE ORDER OF THE TRIBUNAL TO PROCURE THE NOTICE OF HEARING OF THE APPEAL BEFORE THE CIT(A). I DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD