Qutbi Committee, Ahmedabad V. DCIT, CPC, Banglore

ITA 258/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6753 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 11; 143(1); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 2 5 8/ A h d /2 0 19 ( A s s e s s me nt Y ea r : 20 1 5- 16 ) Qu tbi C o m mi tt e e 71 8 , N i sr in V il la, Vo har w a d , Ja ma l pu r, A h m e d ab ad - 3 8 00 01 V s . D C I T ( C P C ) I T D e pa r t me nt 1- C P C , P o st B a g No . 1 , El e ct r o n ic C i t y, Po s t O f fi c e B a n ga l or e , K ar na ta k a - 5 6 0 10 0 [ P AN N o. A A AT Q 0 1 9 6M ] (Appellant) .. (Respondent) Assessee by : None Revenue by : Shri R. R. Makwana, Sr. DR D a t e of H ea r i ng 11.03.2022 D a t e of P r o no u n ce me nt 16.03.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 26.12.2018 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad arising out of the order dated 30.03.2017 passed by the DCIT, CPC TDS , Ghaziabad, under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2015-16. 2. The assessee has claimed exemption under Section 11 of the Act to the tune of Rs. 4,34,422/- which was not allowed by the Revenue. The assessment was finalized under Section 143(1) and the addition was made. Demand of tax of Rs. 1,47,300/- was raised. ITA No. 258/Ahd/2019 Qutbi Committee vs. DCIT(CPC) Asst.Year –2015-16 - 2 - 3. Against the said intimation appeal was preferred before the Ld. CIT(A) who by passing an ex-parte order confirmed the same. Hence the instant appeal before us. 4. At the very outset it appears none appeared on behalf of the assessee before the Ld. CIT(A) in spite of notice given, neither any adjournment was sought for. Even before us no one appeared on behalf of the assessee when matter was taken up for hearing. However, since it is on record that the order passed by the Ld. CIT(A) is an ex-parte one we find it fit to provide a further opportunity of being heard to the assessee to represent the case before the First Appellate Authority in its proper perspective for the ends of justice and fair play. Hence, we disposed of the appeal by setting-aside the issue to the file of the Ld. CIT(A) to decide the issue afresh upon giving an opportunity of being heard to the assessee and upon taking into consideration the evidence on record or any other evidences which the assessee may choose to file at the time of hearing of the matter and to pass a reasoned order thereon. We further make it clear that the assessee may also not pray for any unnecessary adjournment before the Ld. CIT(A) and would cooperate with the Ld. CIT(A). With the above observation we dispose of the appeal filed by the assessee for statistical purposes. 5. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 16/03/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 16/03/2022 TANMAY, Sr. PS TRUE COPY ITA No. 258/Ahd/2019 Qutbi Committee vs. DCIT(CPC) Asst.Year –2015-16 - 3 - आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 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. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 14.03.2022 2. Date on which the typed draft is placed before the Dictating Member 14.03.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 16 .03.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement 16 .03.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 16.03.2022 7. Date on which the file goes to the Bench Clerk 16.03.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................