Virjibhai Nathubhai Patel, Ahmedabad V. ITO, Ward-3(3)(10), Ahmedabad

ITA 2780/AHD/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8605 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B . . , , BEFORE SHRI A.D. JAIN, VICE-PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO.2780/AHD/2017 !' #! / ASSTT. YEAR: 2009-10 SHRI VIRJIBHAI N. PATEL 12, MURLIDHAR SOCIETY ODHAV ROAD, ODHAV AHMEDBAD 382 415. PAN : ABVPP 887 G VS. ITO, WARD-3(3)(10) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI S.N. DIVETIA, WITH SHRI MEHUL TALERA, AR REVENUE BY : SHRI JAYANT JHAVERI, SR.DR ! / DATE OF HEARING : 10/04/2019 '#$ ! / DATE OF PRONOUNCEMENT: 10/04/2019 %& / O R D E R PER A.D. JAIN, VICE-PRESIDENT: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST T HE ORDER OF THE LD.CIT(A)-7 DATED 31.10.2017 PASSED FOR THE ASS TT.YEAR 2009- 10. 2. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS PLEAD ED THAT THE LD.CIT(A) HAS ERRED IN DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE FOR WANT OF PROSECUTION. ITA NO.2780/AHD/2017 2 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. IT EMERGES OUT FROM THE RECORD THAT THE LD.CIT(A) HAS FIXED THE HEARING OF THE APPEAL ON THREE-FOUR OCCASIONS, BUT NO-ONE APPEARED ON BEHALF OF THE ASS ESSEE, AND THEREFORE, SHE DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. IN THIS CONNECTION, IT IS PERTINENT TO TAKE NOTE OF SUB- SECTION (6) OF SECTION 250 READS AS UNDER: 6) THE ORDER OF THE COMMISSIONER (APPEALS) DISPOSI NG OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POIN TS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. 4. ON PERUSAL OF SECTION WOULD INDICATE THAT THE LD .CIT(A) WAS REQUIRED TO FORMULATE POINTS IN DISPUTE, AND THEREA FTER RECORD REASONS ON SUCH POINTS. EVEN IF THE ASSESSEE DID N OT PARTICIPATE, THE LD.CIT(A) OUGHT TO HAVE GONE THROUGH THE ASSESS MENT RECORD AND THEREAFTER FORMED THE POINT IN DISPUTE, AND SHO ULD HAVE RECORDED REASONS IN SUPPORT OF HER CONCLUSIONS ON T HOSE POINTS. THE LD.CIT(A) FAILED TO ADHERE THE MANDATORY PROCED URE, HENCE HER ORDER IS NOT SUSTAINABLE. WE ALLOW THIS APPEAL OF THE ASSESSEE AND SET ASIDE THE ORDER OF THE LD.CIT(A). ALL THE ISSUES ARE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRES H ADJUDICATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 10 TH APRIL, 2019. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (A.D. JAIN) VICE-PRESIDENT AHMEDABAD; DATED 10/04/2019