Ravikumar Kamleshbhai Shah, Ahmedabad V. ITO, Ward :5(2)(1), Ahmedabad

ITA 2661/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0161 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 30-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 01-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] ITA. NO: 2661/AHD/2017 (ASSESSMENT YEARS: 2014-15) RAVIKUMAR KAMLESHBHAI SHAH E-401, SIDHASHILLA APPARTMENT, VASNA BAREGE ROAD, VASNA, AHMEDABAD- 380007 PAN NO. CLFPS6694L THE I.T.O., WARD-5(2)(1), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRITESH SHAH, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 12 -03-2021 DATE OF PRONOUNCEMENT : 15 -03-2021 PER MAHAVIR PRASAD, J.M. 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (HEREINAFTER CALLED CIT(A)) ORDER NO. CIT(A)-5/ITO. WARD- ITA NO. 2661/AHD/2017 . A.Y. 2014-15 2 5(2)(1)/450/2016-17 ORDER DATED 20/10/2017 ARISING OUT OF ASSESSMENT ORDER DATED 31/08/2016. ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL: 1. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS. 60,73,100/-, SUCH ADDITION IS REQUESTED TO BE DELETED. 2. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN GIVING THE ADEQUATE OPPORTUNITY OF BEING HEARD WHICH WAS ALREADY BEEN ASKED VIDE SUBMISSION DATED 04/09/2017, SUCH OPPORTUNITY IS REQUESTED TO BE GRANTED. 2. AT THE OUTSET, LD. COUNSEL ARGUED THAT LD. A.O. PASSED ORDER U/S. 144 AS BECAUSE OF SOME REASON, ASSESSE COULD NOT APPEAR BEFORE THE LD. A.O. AND BEFORE LD. CIT(A) ALSO. HE COULD NOT APPEAR DUE TO MISTAKE OF HIS ACCOUNTANT AND ASSESSE WAS UNDER THE IMPRESSION THAT HIS ACCOUNTANT WILL HANDLE THE MATTER BUT SAME COULD NOT BE DONE. SO LD. CIT(A) IN MECHANICAL MANNER CONFIRMED ORDER OF THE LD. A.O. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE IMPUGNED ORDER. UNDOUBTEDLY, ASSESEE COULD NOT APPEAR BEFORE THE LOWER AUTHORITIES AND HE WAS DEPENDENT UPON HIS ACCOUNTANT WHO DID NOT PERFORM HIS DUTY ASSIGNED BY THE ASSESSE. 4. THUS, IN THE INTEREST OF JUSTICE AND SINCE MATTER HAS NOT BEEN DECIDED ON MERIT, WE IMPOSE COST OF RS. 20,000/- FOR WHICH LD. A.R. HAS AGREED AND COST OF RS. 20,000/- TO BE DEPOSITED WITH THE DEPARTMENT AS ASSESSE HAS WASTED PRECIOUS TIME OF THE LOWER AUTHORITIES. THE ASSESSE IS DIRECTED TO DEPOSIT RS. 20,000/- COST WITHIN 60 DAYS FROM RECEIPT OF THIS ORDER AND ON PRODUCTION OF COST OF RECEIPT LD. CIT(A) WILL PROCEED WITH THE APPEAL AND GIVING AN OPPORTUNITY BEING HEARD TO THE ASSESSE AND THEREAFTER WILL DECIDE THE MATTER AS PER LAW. ITA NO. 2661/AHD/2017 . A.Y. 2014-15 3 5. IN THE RESULT, APPEAL FIELD BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. . ORDER PRONOUNCED IN OPEN COURT ON 15 - 03- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 15/03/2021 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,AHMEDABAD