ITO, Ward-2(1)(3), Ahmedabad V. M/s. Heritage Metasteel Pvt. Ltd., Ahmedabad

ITA 2827/AHD/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4120 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 12-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 28 27 /A h d /2 01 7 ( A s s e s s me nt Y ea r : 20 1 4- 15 ) I T O War d- 2 ( 1 ) (3 ), Ah me da bad - 3 80 00 9 V s . M/ s . H e r i ta g e M e ta s te el P v t . Ltd ., 4 , K i nj al H o u se , 2 1 K ar na va ti S oc , U s m a np ur a , A h me da ba d - 3 80 01 3 [ P AN N o. A A BC H 9 5 2 2Q ] (Appellant) .. (Respondent) Appellant by : Shri V. K. Singh, Sr. DR Respondent by : None D a t e of H ea r i ng 21.04.2022 D a t e of P r o no u n ce me nt 22.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed against the order dated 27.09.2017 passed by the Commissioner of Income Tax (Appeals)-2, Ahmedabad arising out of the order dated 30.11.2016 passed by the ITO, Ward-2(1)(3), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2014-15. 2. At the time of hearing of the instant appeal filed by the Revenue none appeared on behalf of the assessee. However, the Ld. DR appeared on behalf of the appellant. 3. It further appears that from the order impugned passed by the Ld. CIT(A)-2, Ahmedabad that during the appellant proceeding neither the assessee appeared before the First Appellate Authority nor made any ITA No. 2827/Ahd/2017 ITO vs. M/s. Heritage Metasteel Pvt. Ltd. Asst.Year –2014-15 - 2 - submission in support of the ground of appeal therein. The Ld. CIT(A) finally made addition of Rs. 4,28,95,258/- to the total income of the assessee whereas it is found that the AO made addition of Rs. 2,73,73,560/-. The fact of enhancement of addition to the total income of the assessee to the tune of Rs. 1,55,21,698/- is through an ex-parte order as on record. Thus, the assessee ultimately has not been given the opportunity of being heard in respect of the issue involved in the appeal. In that view of the matter, keeping in view the principle of natural justice and fair play we find it fit and proper to restore the issue to the file of the CIT(A) with a direction upon him to consider the case of the assessee and to pass a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidences on record and any other evidences which the assessee may choose to rely upon at the time of hearing of the matter. It is also made clear that no unnecessary adjournment would be sought for by the assessee before the First Appellate Authority. Revenue’s appeal is, therefore, allowed for statistical purposes. 4. In the result, the appeal preferred by the Revenue is allowed for statistical purposes. This Order pronounced in Open Court on 22/04/2022 Sd/- Sd/- (DR. A. L. SAINI) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/04/2022 TANMAY, Sr. PS TRUE COPY ITA No. 2827/Ahd/2017 ITO vs. M/s. Heritage Metasteel Pvt. Ltd. Asst.Year –2014-15 - 3 - 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 1. Date of dictation 21.04.2022 2. Date on which the typed draft is placed before the Dictating Member 21.04.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .04.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .04.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 22 .04.2022 7. Date on which the file goes to the Bench Clerk 22 .04.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................