Balmukund Bansilal Bahedia, Vadodara V. The Deputy Commissioner of Income Tax, Circle-3(1), Baroda

ITA 381/AHD/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5871 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO. 381/AHD/2017 (ASSESSMENT YEAR : 2012-13) BALMUKUND BANSILAL BAHEDIA 96, VAISHNAVDEVI SOCIETY, GIDC ROAD, MANJALPUR, BARODA APPELLANT VS. THE DY. COMMISSIONER OF INCOME TAX CIRCLE 3(1), 5 TH FLOOR, AAYKAR BHAVAN, RACE COURSE, BARODA RESPONDENT PAN: AENPB0484N / BY ASSESSEE : NONE / BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 15.03.2018 /DATE OF PRONOUNCEMENT : 23.03.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE CIT(A)-3, VADODARAS EX PARTE ORDER DATED 16.12.201 6, IN CASE NO. CAB- ITA NO. 381/AHD/17 [BALMUKUND B. BAHEDIA VS. DCIT ] A.Y. 2012-13 - 2 - 3/105/2015-16, IN PROCEEDINGS U/S. 143(3) OF THE IN COME TAX ACT, 1961; IN SHORT THE ACT. 2. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEE S BEHEST. THE REGISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 09 TH / 13 TH MARCH, 2018. WE THUS PROCEED EX PARTE AGAINST THE ASSESSEE ON AN EXEMPTI ON THAT IT MUST HAVE BEEN SERVED THROUGH THE ABOVE NOTICE. 3. IT EMERGES AT THE OUTSET THAT THE ASSESSEE BY WA Y OF SUBSTANTIVE GROUNDS CHALLENGE THE SOLE SUBSTANTIVE ADDITION OF RS.66,98 ,000/- ON ACCOUNT OF LOANS OBTAINED BY CHEQUE INVOLVING SUMS OF RS.21LACS AND RS.45,98,000/- FROM M/S. MANSI ENTERPRISE AND SHRI NANSINGH SARDARSINGH DABHI; RESPECTIVELY U/S. 68 OF THE ACT AS MADE IN THE COURSE OF ASSESSMENT A ND AFFIRMED IN THE LOWER APPELLATE PROCEEDINGS. LATTER SUBSTANTIVE GROUND S EEKS TO JUSTIFY THE ASSESSEES NON APPEARANCE DURING THE COURSE OF LOWE R APPELLATE PROCEEDINGS ON ACCOUNT OF FACT THAT FATHER OF ITS CONSULTANT SH RI RAKESH DEVPURA WAS FACING CHRONIC ILLNESS ULTIMATELY RESULTING HIS DEA TH DURING THE PERIOD OF LOWER APPELLATE PROCEEDINGS. 4. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY C ONTENDS DURING THE COURSE OF HEARING THAT THE CIT(A) HAD MADE ALL ENDE AVORS AS PER OPENING PARA IN LOWER APPELLATE ORDER TO SERVE THE ASSESSEE. WE FIND THAT THERE IS NO MATERIAL ON RECORD WHICH COULD SUFFICIENTLY INDICAT E THAT ASSESSEE WAS ACTUALLY SERVED THE SAID NOTICE(S). THE ABOVE FACT FORMS SU FFICIENT REASON FOR US TO OBSERVE THAT THE ASSESSEES NON APPEARANCE BEFORE T HE CIT(A) WAS NEITHER INTENTIONAL NOR DELIBERATE. BE THAT AS IT MAY, THE ASSESSEE HAS ALREADY ATTRIBUTED REASON OF ITS NON APPEARANCE TO THE FACT THAT FATHER OF ITS AUDITOR WAS UNDERGOING SERIOUS ILLNESS FOLLOWED BY HIS DEAT H IN THE SAID SPAN OF LOWER APPELLATE HEARING NOTICES. WE THUS DEEM IT APPROPR IATE IN THE LARGER INTEREST OF ITA NO. 381/AHD/17 [BALMUKUND B. BAHEDIA VS. DCIT ] A.Y. 2012-13 - 3 - JUSTICE TO REMIT THE INSTANT APPEAL BACK TO THE CIT (A) FOR AFRESH ADJUDICATION AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUN ITIES OF HEARING. 5. THIS ASSESSEES APPEAL IS ACCORDINGLY ALLOWED FO R STATISTICAL PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 23 RD DAY OF MARCH, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 23/03/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0