Aahar Vihar Hospitality Private Limited, Ahmedabad V. The ITO, Ward-1(1)(1), Ahmedabad

ITA 351/AHD/2022

AI Insights

The case involves Aahar Vihar Hospitality Private Limited appealing against the order of the Learned Commissioner of Income Tax (Appeals), Ahmedabad, which confirmed the assessment order under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The primary contention was the assessee's failure to appear before the CIT(A) due to the COVID-19 pandemic. The Tribunal recognized the pandemic as a valid reason for the non-compliance and provided an opportunity for the assessee to present its case afresh.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135996 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 09-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 11-09-2022
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRITRUPTIPATEL
• Assessee Lawyers: SHRIAKSHATVITHALANI

Judgement Text

आयकरअपीलीयअधिकरण,अहमदाबादनायपीप INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’C’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And MsMADHUMITAROY,JUDICIALMEMBER आयकरअपीलसं./ITANo.351/AHD/2022 धििाधरणवरध/ Asstt.Year:2017-18 AaharViharHospitality PrivateLimited, C-803GaneshMeridian GujaratHighCourt, S.GHighwaySola, Ahmedabad-380060. PAN:AAJCA6198D Vs. I.T.O, Ward-1(1)(1), Ahmedabad (Applicant)(Respondent) Assesseeby:ShriAkshatVithalani,with ShriSuryakantVithalani,A.Rs Revenueby:ShriTruptiPatel,Sr.D.R सुनवाईकीतारीख/DateofHearing:10/07/2023 घोषणाकीतारीख/DateofPronouncement:23/08/2023 आदेश /ORDER PERWASEEMAHMEDACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncomeTax(Appeals),Ahmedabad,(in short“Ld.CIT(A)”)arisinginthematterofassessmentorderpassedunders. 143(3)oftheIncomeTaxAct1961(here-in-afterreferredtoas"theAct") relevanttotheAssessmentYear2017-18. ITAno.351/AHD/2022 Asstt.Year2017-18 2 2.Attheoutset,wenotethattheLd.CIT(A),hasconfirmedtheorderofthe AOex-partetotheassesseeonthereasoningthattheassesseefailedtoappear despiteofthenoticesissuedtoit.However,wenotethattheappealwas institutedbytheassesseebeforetheLd.CIT(A),dated22/01/2020,whenthe entirecountrywassufferingonaccountofoutbreakofcovid-19.Likewise,appeal wasfixedforhearingonly3timesvidenoticedated11 th ofJanuary2021,6June 2022and16-06-2022.Buttherewasnoresponsefromthesideoftheassessee. Undeniably,theassesseeshouldbevigilantenoughtoprosecutetheappealafter filingthesame. 2.1Nevertheless,theprovisionsofsection250(6)oftheActmandatesto disposeoftheappealfiledbytheassesseewiththereasonsandbywayof speakingorder.However,consideringthepandemicsituation,weareoftheview thattheassesseecouldnotcomplytothenoticesissuedbytheLd.CIT(A)dueto thereasonbeyonditscontrol.Accordingly,intheinterestofjusticeandfairplay weareinclinedtogiveonemoreopportunitytotheassesseetoraiseits contentionsbeforetheLd.CIT(A).Thus,theappealfiledbytheassesseeisset- asidetothefileoftheLd.CIT(A),forfreshadjudicationaspertheprovisionsof law.Hence,thegroundofappealoftheassesseeisallowedforthestatistical purposes. 3.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical purposes. OrderpronouncedintheCourton23/08/2023atAhmedabad. Sd/-Sd/- (MADHUMITAROY)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated23/08/2023 Manish