Shri Bharat Manubhai Shah, Ahmedabad V. The Dy. Commissioner of Income Tax, Central Circle-2(2), Ahmedabad

ITA 2689/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8262 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASEEN L THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO. 2689/AHD/2016 & 2690/AHD/2016 / ASSTT. YEAR: 2008-2009 & 2009-10 BHARAT MANUBHAI SHAI, SWASTIK APARTMENT, A/2/53, ARJUN TOWER, GHATLODIA, NARANPURA, AHMEDABAD- 380063 PAN:AHBPS7910B VS. THE DCIT, CENTRAL CIRCLE- 2(2), AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : ASEEN L. THAKKAR, A.R REVENUE BY : PRASOON KABRA, SR. D.R / DATE OF HEARING : 11/04/2018 / DATE OF PRONOUNCEMENT: 10/05/2018 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT TWO APPEALS ARE DIRECTED AT THE INSTANC E OF ASSESSEE AGAINST THE COMMON ORDER OF LD. CIT(A) DATED 27.07.2016 PAS SED FOR A.Y. 2008-09 & 2009-10. 2. IN THE FIRST COMMON GROUNDS OF APPEAL ASSESSEE H AS PLEADED THAT HIS APPEALS ARE DISMISSED BY THE LD. CIT(A) EX-PARTY WI THOUT GIVING PROPER OPPORTUNITY OF HEARING. 3. WITH THE ASSISTANCE OF LD. REPRESENTATIVE I HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT FROM THE RECORD THAT LD. FIRST APPELLATE AUTHORITY HAS FIXED THE HEARING FOR 18.05.2016, 03/06/2016, 20/07 /2016 AND 27/07/2016. ITA NO 2689 & 2690/AHD/2016 A.Y. 2008-09 & 2009-10 2 4. HOWEVER ACCORDING TO THE LD. CIT(A) NEITHER APPL ICATION FOR ADJOURNMENT WAS RECEIVED NOR ANYBODY ATTENDED. THEREFORE LD. CI T(A) HAS DECIDED THE APPEALS EX-PARTY. A PERUSAL OF THE CIT(A) WOULD REV EAL THAT THOUGH LD. CIT(A) HAS ISSUED NOTICES FIXING THE APPEALS ON FOUR OCCAS IONS BUT ULTIMATELY THE ORDER IS VERY BRIEF AND WITHOUT DISCUSSING ALL THE ISSUES TAKEN IN THE APPEALS. 5. SUB(B) OF SECTION 250 CONTEMPLATES THAT LD. CIT( A) WOULD FORMULATE THE POINTS IN DISPUTE AND THEREAFTER RECORDS REASONS IN SUPPORT OF HIS CONCLUSION ON THOSE POINTS. THE ORDER OF THE CIT(A) WOULD INDICAT E THAT LD. FIRST APPELLATE AUTHORITY HAS NOT ADHERE TO THE ABOVE MANDATE AND D ISMISSED THE APPEALS IN SUMMARY MANNER. THEREFORE I ALLOW BOTH THE APPEALS FOR STATISTICAL PURPOSE, SET ASIDE THE ORDER OF LD. CIT(A) IN BOTH THE YEARS AND RESTORE ALL THE ISSUES TO THE FILE OF LD. FIRST APPELLATE AUTHORITY FOR RE-AD JUDICATION. ORDER PRONOUNCED IN THE COURT ON 10 TH MAY, 2018. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 10/05/2018 ! '! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. # / THE RESPONDENT. 3. $%$&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A) 5. !)* &' , &' / DR, ITAT, 6. *+, - / GUARD FILE. / BY ORDER, . / / $0 (DY./ASSTT.REGISTRAR) &' , /1% / ITAT, AHMEDABAD