Shri Mayank Ratibhai Patel, Ahmedabad V. The Income Tax Officer, Ward-5(2)(3), Ahmedabad

ITA 2633/AHD/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9105 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-02-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 13-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 2633/AHD/2016 (ASSESSMENT YEAR: 2012-13) SHRI MAYANK RATIBHAI PATEL B/10, RAJHANS SOCIETY NR. NEW COMMERCIAL SOCIETY NR. RELIANCE FRESH SHOP NAVRANGPURA, AHMEDABAD-9 V/S INCOME TAX OFFICER, WARD- 5 (2) (3), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ALWPP 5126H APPELLANT BY : SHRI S. N. DIVETIA, AR RESPONDENT BY : SHRI ALBINUS TIRKEY, SR. D.R . ( )/ ORDER DATE OF HEARING : 08 -02-201 7 DATE OF PRONOUNCEMENT : 13 -02-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)- V, AHMEDABAD DATED 09.08.2016 PERTAINING TO A.Y. 20 12-13. ITA NO. 2633 /AHD/2016 . A.Y. 2012-20 13 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 18,05,325/- BY PASSING AN EX-PARTE ORDER. 3. THE PROCEEDING BEFORE THE FIRST APPELLATE AUTHORITY CAN BY UNDERSTOOD BY THE FOLLOWING CHART:-` SR. NO. DT. OF ISSUE OF NOTICE DT.OF HEARING FIXED SENT BY COMPLIANCE BY APPELLANT 1 09.05.2016 30.05.2016 R.P.A.D. NO COMPLIANCE 2. 01.06.2016 22.06.2016 R.P.A.D. NO COMPLIANCE 3. 22,06.2016 05.07.2016 R.P.A.D. ADJOURNMENT APPLICATION RECEIVED AND CASE IS ADJOURNED TO 19.07.2016 4. - 19.07.2016 - ADJOURNMENT APPLICATION RECEIVED AND CASE IS ADJOURNED TO 03. 08.2016 5. - 03.08.2016 - NO RESPONSE 4. THE AFOREMENTIONED CHRONOLOGICAL EVIDENCE PROMPTED THE FIRST APPELLATE AUTHORITY TO PASS AN EX-PARTE ORDER. IN THE INTERES T OF JUSTICE AND FAIR PLAY AND IN OUR CONSIDERED OPINION, THE ASSESSEE MUST GE T ONE MORE OPPORTUNITY TO DEFEND ITS CASE BEFORE THE LD. CIT(A). WE, THERE FORE, RESTORE THIS ISSUE TO THE FILES OF THE LD. CIT(A). THE LD. CIT(A) IS DIRE CTED TO DECIDE THE ISSUE AFRESH AFTER HEARING THE ASSESSEE ON 05.05.2017. SINCE THE BENCH HAS ANNOUNCED THE DATE OF HEARING BEFORE THE FIRST APPELLATE AUTH ORITY, THE LD. COUNSEL SHOULD NOT EXPECT ANY NOTICE FROM THE FIRST APPELLA TE AUTHORITY. ITA NO. 2633 /AHD/2016 . A.Y. 2012-20 13 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 13 - 02- 20 17 SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 13 /02/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD