Shri Ajay Kailashchandra Kanodia, Ahmedabad V. The Income tax Officer, Ward-1(2)(1), Ahmedabad

ITA 3528/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8292 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH HEARING CONCLUDE

Judgement Text

ITA NO.3528/AHD/2016 ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MADHUMITA ROY JM] ITA NO.3528/AHD/2016 ASSESSMENT YEAR: 2012-13 AJAY KAILASHCHANDRA KANODIA HUF ..................APPELLANT C/O. V.K. MOONDRA C.A. 201, SARAP, OPP. NAVJIVAN PRESS, ASHRAM ROAD, AHMEDABAD - 14. [PAN : AADHA 9630 F] VS. INCOME TAX OFFICER, WARD 1(2)(1), AHMEDABAD . ............................RESPONDENT APPEARANCES BY VINIT MOONDRA FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT HEARING CONCLUDED ON: 09.05.2018 ORDER PRONOUNCED ON : 15.05.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S RAISED THE FOLLOWING GRIEVANCE, AGAINST THE EX-PARTE ORDER DATED 11.11.2016 PASSED BY THE LEARNED CIT(A) FOR THE ASSESSMENT YEAR 2012-13. THE LEARNED ASSESSING OFFICER HAS ERRED IN LAW BY MAKING AN ADDITION OF RS.746650/- OUT OF WEAVING CHARGES WITHOUT IDENT IFYING THE FACTS OF THE CASE AND REAL NATURE OF TRANSACTIONS INVOLVED. THE LD. CIT(A) HAS ERRED IN LAW BY CONFIRMING THE SAME. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, IT HAS BEEN NOTICED THAT THE APPEAL HAS BEEN DISMISSED EX-PARTE AND AS SUCH THE ISSUE R AISED BY THE ASSESSEE, AS REFLECTED IN THE GROUND OF APPEAL, HAS NOT BEEN EXAMINED ON M ERITS BY THE LEARNED CIT(A). IN THIS VIEW OF THE MATTER AND WITH THE CONSENT OF LEARNED DEPARTMENTAL REPRESENTATIVE, THE MATTER IS REMITTED TO THE FILE OF LEARNED CIT(A) FO R THE LIMITED PURPOSE OF ADJUDICATING ITA NO.3528/AHD/2016 ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 ABOVE GRIEVANCE. WHILE DOING SO, LEARNED CIT(A) WI LL GIVE YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE MATTER ON ME RITS IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 15 TH MAY, 2018. SD/- SD/- MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 15 TH MAY, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD