Sanjaykumar R. Patel, Ahmedabad V. The ITO, Ward-7(1)(4), Ahmedabad

ITA 2584/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0919 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 22-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRIP B PARMAR
• Keywords: Set aside
• Section: 143(3); 250; 6

Judgement Text

, A - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER &SMT. MADHUMITA ROY, JUDICIAL MEMBER . IT NO. 2584/AHD/2017 / ASSTT. YEAR: 2014-15 SANJAYKUMAR R PATEL, 18, SOMESHWARA COMPLEX- II, SATELLITE ROAD, AHMEDABAD- 380015 PAN:AIB PP0 643 D VS. ITO, WARD-7(1)(4), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRIP.B. PARMAR, A.R REVENUE BY : SHRI MUDIT NAGPAL, SR. D.R !'/ DATE OF HEARING : 20/03/2019 #$% !'/ DATE OF PRONOUNCEMENT: 26/03/2019 &'/ O R D E R PER MADHUMITA ROY- JM : THE INSTANT APPEAL FILED BY THE ASSESSEE AGAINST TH E EX-PARTE ORDER DATED 23.08.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-7 AHMEDABAD ARISING OUT OF THE ORDER DATED 14.12.2016 PASSED BY THE ITO W.D. 7 (1)(4) AHMEDABAD U/S. 143(3) OF THE INCOME TAX ACT, 1961(HE REINAFTER REFERED TO AS THE ACT) FOR ASSESSMENT YEAR 2014-15. 2. IT APPEARS FROM THE RECORDS THAT THE LD. CIT(A) H AS PASSED ORDERS EX-PARTE ON MERIT BY SIMPLY CONCURRING WITH THE OBSERVATION AND FINDING OF THE LD. AO. ITA NO. 2584/AHD/2017 A.Y. 2014-15 2 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. ADVOCATE APPEARING FOR ASSESSEE SUBMITTED BEFORE US THAT NO COGENT REASON HAS BEEN ASSIGNED BY THE LD. CIT(A) WHILE CONCURRING WITH THE FINDING OF THE LD. AO. NEITHER ANY INDEPENDENT VIEW CONCERNING THE ISSUE IS REFLECTED IN THE ORDER PASSED BY THE LD. CIT(A). SINCE THE CONDITION PRESCRIBED UNDER SUB-SECTION 6 OF SEC . 250 OF THE ACT HAS NOT BEEN FULFILLED THE MATTER IS REQUIRED TO BE REMITTED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION OF THE SAME. FACTUALLY IT WAS POINTED OUT BY THE LD. ADVOCATE APPEARING FOR THE ASSESSEE THAT HE WAS NOT BEEN ABL E TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE OF HEARING OF THE APPEAL AND HENC E THE MATTER WAS DECIDED EX- PARTE CONFIRMING THE ORDER PASSED BY THE LD. AO BUT WITHOUT EXPRESSING ANY INDEPENDENT VIEW TO THAT EFFECT. MORE SO, THE ADJO URNMENT APPLICATION ON BEHALF OF THE ASSESSEE PREFERRED BEFORE THE LD. CIT(A) WAS ALS O NOT TAKEN INTO CONSIDERATION. ON THE CONTRARY THE LD. DR CONTENDED BEFORE US THA T SUFFICIENT OPPORTUNITIES WERE GIVEN TO THE ASSESSEE BUT HE FAILED TO APPEAR BEFORE THE LD. CIT(A) AND HENCE THE ORDER. 4. WE HAVE HEARD LD. REPRESENTATIVE FOR THE RESPECTI VE PARTIES. WE HAVE ALSO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD. THRICE THE MATTER WAS FIXED FOR HEARING BY THE LD. CIT(A) AND IN ALL OCCASIONS THE AS SESSEE FAILED TO APPEAR. HOWEVER, BY THE ORDER IMPUGNED THE LD. CIT(A) DISMIS SED THE APPEAL PREFERRED BY THE ASSESSEE SIMPLY BY CONCURRING THE FINDING OF TH E LD. AO WITHOUT ASSIGNING ANY COGENT REASONS THERETO. NO DELIBERATION HAS BEEN M ADE BY THE LD. CIT(A) WHILE DISPOSING OF THE APPEAL ON MERIT. SUB-SECTION 6 OF THE SEC. 250 OF THE INCOME TAX ACT, 1961 STIPULATES THE CONDITIONS OF ASSIGNING RE ASONS IN RESPECT OF THE CONCLUSIONS MADE BY THE LD. CIT(A). WE HAVE ALSO CAREFULLY CONSIDERED THE JUDGMENT REL IED UPON BY THE LD. AR PASSED BY THE COORDINATE BENCH IN ITA NO. 146, 147 & 148/AHD/2017 FOR ASSESSMENT YEAR 2007-08, 2010-11 & 2011-12 WHEREIN IN A SIMILAR SET OF FACTS THE ITA NO. 2584/AHD/2017 A.Y. 2014-15 3 HONBLE TRIBUNAL WAS PLEASED TO SET ASIDE THE ISSUES TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE SAME ON MERIT AFRESH. 5. IN THAT VIEW OF THE MATTER WE FIND IT FIT AND PR OPER TO SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE SAME AFR ESH ON MERIT TAKING INTO CONSIDERATION THE ENTIRE EVIDENCE ON RECORD AND ANY OTHER NECESSARY EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME O F HEARING OF THE MATTER. WE MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO COOPERATE WITH THE LD. CIT(A) WITHOUT ASKING FOR ANY UNNECESSARY ADJOURNMENT. 6. HENCE ASSESSEES APPEAL IS ALLOWED FOR STATISTIC AL PURPOSES. [ORDER PRONOUNCED IN THE COURT ON 26-03-2019.] SD/- SD/- ( AMARJIT SINGH ) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 26/03/2019 TANMAY TRUE COPY &'!()*+&*%/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. , / THE RESPONDENT. 3. -- . / CONCERNED CIT 4. . ( ) / THE CIT(A) 5. *12(( , / DR, ITAT, 6. 2456 / GUARD FILE. &' / BY ORDER, 7/ -8 (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD