Shri Kalpesh Hasmukhbhai Patel, Surat V. ITO, Surat

ITA 372/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4034 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGHLA SRDR
• Assessee Lawyers: SARVESHWAR B SHARMA
• Keywords: Principle of natural justice; Assessment record; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM ./ ITA NOS.371-372/SRT/2019 ( / ASSESSMENT YEARS: (2010-11 & 2011-12) (VIRTUAL COURT HEARING) SHRI KALPESH HASMUKHBHAI PATEL, SARDAR CHOWK, MOTA, MOTA, MOTA, SURAT, BARDOLI-395345 V S. INCOME TAX OFFICER, WARD-2 BARDOLI, ./ ./PAN/GIR NO.: AHVPP1451E (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI SARVESHWAR B SHARMA, C.A RESPONDENT BY :MRS. ANUPAMA SINGHLA, SR-DR / DATE OF HEARING : 30/09/2021 / DATE OF PRONOUNCEMENT : 07/10/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: THESE TWO CAPTIONED APPEALS FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEARS 2010-11& 2011-12, ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-3, SURAT,ALL DATED 29.05.2019, WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER, UNDER SECTION 144 R.WS. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), ALL DATED 08.08.2017. 2.SINCE THESE TWO APPEALS PERTAIN TO SAME ASSESSEE, IDENTICAL ISSUES ARE INVOLVED, THEREFORE, THESE HAVE BEEN CLUBBED AND HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAKE OF CONVENIENCE AND BREVITY. 3.AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT DUE TO MARRIAGE CEREMONY OF ASSESSEE`S DAUGHTER, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A), THEREFORE LD CIT(A) PASSED AN EX-PARTE ORDER. THE LD COUNSEL, THEREFORE PRAYS THE BENCH THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 4.THE LD. DR FOR THE REVENUE DEBARRED FROM OBJECTING THE STAND OF THE LD. COUNSEL. PAGE | 2 ITA NO.371-372/SRT/2019 A.YS.10-11 & 11- 12 SH. KALPESH H .PATEL 5. WE HAVE HEARD BOTH THE PARTIES AND WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 144 R.W.S 147 OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER AND NON-SPEAKING ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. WE NOTE THAT LD. CIT(A) HAS NOT DECIDED THE ISSUES GROUND-WISE IN RESPECT OF THE GROUNDS RAISED BY THE ASSESSEE IN MEMO OF APPEAL. THE LD. CIT(A) HAS NOT EXAMINED ASSESSMENT RECORDS AND RELEVANT DOCUMENTS, AND HAS NOT PASSED ANY SPEAKING ORDER. THEREFORE, WE ARE OF THE VIEW THAT MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION.CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESSEE COULD NOT PLEAD HIS CASE SUCCESSFULLY BEFORE THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, BOTH APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED. 6.IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. A COPY OF THE INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILE(S). ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 07/10/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT/ / DATE: 07/10/2021 / DKP OUTSOURCING SR.P.S COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT