Smita J.Choksi, Ahmedabad V. The Income tax Officer.Ward-10(4), Ahmedabad

ITA 3125/AHD/2011

• Counselvise Citation: 312520514 RSA 2011
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 08-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHUBRATA VERMA JDIT
• Assessee Lawyers: HARDIK VORA
• Section: 143(3)

Judgement Text

, , , , SMC, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, SMC BENCH . .. . . .. . , !' # ' !' # ' !' # ' !' # ' BEFORE SHRI G.C. GUPTA, VICE-PRESIDENT ITA NO.3125/AHD/2011 [ASSTT.YEAR : 2008-2009] SMITA J. CHOKSHI SHYAMKUTIR, KHADAYTA COLONY ELLISBRIDGE, AHMEDABAD 380 006. PAN : AAYPC 9554 B /VS. ITO, WARD-10(4) AHMEDABAD. ( (( (%& %& %& %& / APPELLANT) ( (( ('(%& '(%& '(%& '(%& / RESPONDENT) )* + , #/ ASSESSEE BY : SHRI HARDIK VORA . + , #/ REVENUE BY : SMT.SHUBRATA VERMA, JDIT / + *01/ DATE OF HEARING : 15 TH OCTOBER, 2013 234 + *01/ DATE OF PRONOUNCEMENT : 02.12.2013 #5 / O R D E R THIS APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XVI, AH MEDABAD DATED 27.9.2011. IRCLES ANCE 2. THE ONLY EFFECTIVE GROUND OF APPEAL OF THE ASSES SEE IS AS UNDER: 1.1 THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING ADDI TION ITA NO.3125/AHD/2011 -2- OF RS.1,04,760/- ON THE ALLEGED UNEXPLAINED INVESTM ENT. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE EX PARTE APPELLATE ORDER WAS PASSED BY THE CIT(A), AND THE I SSUE SHOULD HAVE BEEN DECIDED ON MERITS. THE LEARNED DR SUBMITTED T HAT THE ASSESSEE HAS NOT COOPERATED WITH THE DEPARTMENT IN THE MATTE R OF ITS ASSESSMENT AND DISPOSAL OF THE APPEAL BY THE CIT(A). I HAVE C ONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND TH E CIT(A). I FIND THAT THE ASSESSMENT IN THIS CASE WAS FRAMED UNDER S ECTION 143(3) AND THE ASSESSEE HAS COOPERATED IN THE MATTER OF ITS AS SESSMENT. HOWEVER, THE CIT(A) HAS PASSED THE EX PARTE APPELLATE ORDER, AS THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICE OF HEARING BEFORE HIM. THE ASSESSEE HAS TRIED TO EXPLAIN THE CIRCUMSTANCES DUE TO WHICH IT COULD NOT ATTEND ON THE DATE OF HEARING BEFORE THE CIT(A). IN THESE FA CTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO GIVE ONE MORE OPPORTUNITY TO PLEAD ITS CASE BEFORE THE LEARNED CIT(A), AND ACCORDINGLY, THE ISSUE IN T HE GROUNDS OF THE APPEAL OF THE ASSESSEE ARE RESTORED TO THE FILE OF THE CIT(A) WITH DIRECTION TO PASS A DE NOVO APPELLATE ORDER AFTER ALLOWING OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THE ASSESSEE IS DI RECTED TO COOPERATE WITH THE AUTHORITIES FOR DISPOSAL OF ITS APPEAL. I DIRECT ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT