Shri Naresh Gopaldas Bhojwani, Ahmedabad V. The Income Tax Officer, Ward-5(2)(3), Old Ward-10(3), Ahmedabad

ITA 3472/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8540 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Section: 144

Judgement Text

ITA NOS. 3472 & 3488/AHD/2016 NARESH GOPALDAS BHOJAWANI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] ITA NOS. 3472 & 3488/AHD/2016 ASSESSMENT YEARS: 2012-13 NARESH GOPALDAS BHOJAWANI .................. APPELLANT 1 ST FLOOR, A WING, GOPAL PALACE, OPP. OCEAN PARK, NEHRUNAGAR, SATELLITE, AHMEDABAD-380015 [PAN : ABLPB 3567 B] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD 5(2)(3), AHMEDABAD APPEARANCES BY: PRITESH SHAH FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 05.04.2018 O R D E R PER BENCH : 1. BY WAY OF THESE APPEALS, THE ASSESSEE-APPELLANT HAS CHALLENGED CORRECTNESS OF TWO SEPARATE ORDERS DATED 06.10.2016 & 17.10.201 6 PASSED BY THE BY THE CIT(A), AHMEDABAD-5, IN THE MATTER OF ASSESSMENT UNDER SECT ION 144 AND 271B OF THE INCOME-TAX ACT, 1961 RESPECTIVELY FOR THE ASSESSMEN T YEAR 2012-13. 2. WHEN THESE APPEAL WERE TAKEN UP FOR HEARING, IT WAS NOTICED THAT BOTH IMPUGNED ORDERS, I.E. ORDER DATED 06.10.2016 AND 1 7.10.2016, PASSED BY THE LEARNED CIT(A) ARE EX-PARTE ORDERS AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). THE IMPUGNED ORDERS ARE THUS PASSED WITHOUT THE BENEFIT OF ASSISTANCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPEAL BEFORE US. 3. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THINK THIS IS A FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEF IT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED T O THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO REASON FOR AN APPELLATE FORUM BEING BYP ASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MER ITS. ITA NOS. 3472 & 3488/AHD/2016 NARESH GOPALDAS BHOJAWANI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 4. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L EARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 5. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODA Y ON THE 5 TH APRIL, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 5 TH DAY OF APRIL, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER...04.04.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 04.04.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ..04.04.2018..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 05.04.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 05.04.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......