Kaushalyaben B. Patel, Vapi V. Income Tax Officer, Ward -1, Vapi

ITA 307/SRT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8674 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-04-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI O.P.MEENA, HONBLE ACCOUNTANT MEMBER ITA NO.307/SRT/2018 (ASSESSMENT YEAR : 2012-13) KAUSHALYABEN B. PATEL, L/H OF BHARATBHAI K. PATEL, KEVDI FALIA, CHALA, VAPI. VS. THE INCOME TAX OFFICER, WARD-1, VAPI. (PAN: AXRPP 5236 B) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RASESH SHAH - CA DEPARTMENT BY : SHRI O.P.SINGH LD.CIT-DR DATE OF HEARING : 12/07/2019. DATE OF PRONOUNCEMENT : 12/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS), VALSAD, [IN SHORT THE CIT(A)] DATED 28.02.2018 FOR THE ASSESSMENT YEAR 2012-13. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD.COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT CONSIDERING THE MERITS ON THE GROUND THAT THE ASSESSE HAS NOT APPEARED. 3. THE ASSESSEE HAS PRAYED BEFORE THE TRIBUNAL THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD.CIT(A) AND ALSO SUBMITTED THAT AS AND WHEN CASE IS 2 ITA NO.307/SRT/2018 FIXED FOR HEARING, THE ASSESSEE IS READY TO APPEAR BEFORE THE LD.CIT(A) ALONG WITH THE DETAILS. 4. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE (DR) HAS NOT RAISED ANY OBJECTION. 5. WE HAVE HEARD BOTH THE SIDES, IN VIEW OF THE ABOVE REASONS MADE BY THE ASSESSEE, WE ARE OF THE OPINION THAT THE LD.CIT(A) OUGHT TO HAVE BEEN PASSED THE ORDER ON MERITS. THE LD.CIT(A) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSE HAS NOT APPEARED. THEREFORE, THE ORDER PASSED BY THE LD.CIT(A) IS SET-ASIDE AND DIRECT THE LD.CIT(A) TO PASS A FRESH ORDER ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF JULY, 2019. SD/- SD/- (O.P. MEENA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JULY, 2019./ S .GANGADHARA RAO, SR.PS /- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER / / TRUE COPY / / (ASSISTANT REGISTRAR) ITAT SURAT