Appeal details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 3588 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-10-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
29-10-2023
Assessment Year
2012-2013
Appeal Filed On
12-10-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 259/Ahd/20 21 ( नधा रण वष / As sess ment Year : 2012 -1 3) Ku sh a l L im it ed G F /Q M on d e a l H o u s e, N r . S. G . H ig hw a y, A h me da ba d , G uj a ra t - 38 00 5 4 बनाम/ Vs . DC I T C e ntr al C ir c le - 2 ( 3 ) , A h m e da b ad थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A B C K 7 8 8 5 P (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR D a t e o f H e a r i ng 30/10/2023 D a t e o f P r o n o u nc e me n t 31/10/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed at the instance of the assessee is directed against the order dated 31.03.2021 passed by the Ld. Commissioner of Income Tax (Appeals)-12, Ahmedabad, (in short ‘CIT(A)’), arising out of the order dated 26.12.2019 passed by the ACIT, Ahmedabad, under Section 147 r.w.s. 143(3) of the Act for Assessment Year 2012-13. 2. The appeal is time barred by 135 days. However, the impugned period falls in Covid period and hence, the delay is condoned. 3. At the time of hearing of the matter, none appeared on behalf of the assessee. Upon perusal of the records, it appears that the order passed by the ITA No. 259/Ahd/2021 (Kushal Limited vs. DCIT) A.Y.– 2012-13 - 2 - Ld. CIT(A) is an ex parte order. It is also on record that several opportunities were given to the appellant but without any result. Be that as it may, we express our mind to the Court to send the matter for re-consideration by the Ld. CIT(A) in order to prevent the miscarriage of justice as the ultimate order is required to be passed by the Revenue on merit. Ld. DR has also not raised any objection to that effect. Thus, we set aside the issue to the file of the Ld. CIT(A) with a direction upon him to pass order strictly in accordance with law upon granting opportunity of being heard to the appellant and upon considering the evidence which the appellant may choose to file at the time of haring of the matter. We also make it clear that in the event the appellant does not cooperate with the Ld. CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with the law. 4. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced on 31/10/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/10/2023 S. K. SINHA True Copy 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
