Shri Neelesh H. Agrawal, Ahmedabad V. The Income Tax Officer, Ward-5(2)(5), Ahmedabad

ITA 383/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5074 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MAURYA
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 383/AHD/2017 ( ASSESSMENT YEAR : 2013-14) SHRI NEELESH H. AGRAWAL, B/609, FAIRDEAL HOUSE, NR. SWASTIK CROSS ROADS, NAVRANGPURA, AHMEDABAD / VS. THE ITO, WARD 5(2)(5), AHMEDABAD ./ ./ PAN/GIR NO. : AGOPA4893R ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. P. MAURYA, SR. D.R. DATE OF HEARING 16/07/2018 !'# / DATE OF PRONOUNCEMENT 09/08/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-5, AHMEDAB AD (CIT(A) IN SHORT), DATED 18.11.2016 ARISING IN THE ASSESSMENT ORDER DATED ITA NO. 383/AHD/17 [SHRI NEELESH H. AGRAWAL VS. ITO ] A.Y. 2013-14 - 2 - 15.01.2016 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF THE INCOME TAX ACT, 1961; (THE ACT) CONCERNING ASSESSME NT YEAR 2013-14. 2. ASSESSEE HAS FILED BELATED APPEAL BY 15 DAYS. CONSIDERING THE SMALLNESS OF DELAY, THE SAME STANDS CONDONED AND TH E APPEAL IS ADMITTED FOR HEARING. 3. THE ASSESSEE HAS TAKEN SEVERAL GROUNDS OF APPEAL SEEKING TO CHALLENGE THE ORDER OF THE CIT(A). HOWEVER, ON PER USAL OF THE ORDER OF THE CIT(A), WE NOTICE THAT THE CIT(A) HAS PASSED THE ORDER EX PARTE IN THE ABSENCE OF THE ASSESSEE. THEREFORE, WE CONS IDER IT APPROPRIATE THAT A REASONABLE OPPORTUNITY IS GIVEN TO THE ASSES SEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE FIRST APPEL LATE AUTHORITY TO PASS SPEAKING ORDER AFTER TAKING COGNIZANCE OF THE MERITS OF THE CASE AS MAY BE ADVANCED ON BEHALF OF THE ASSESSEE. THER EFORE, WE CONSIDER IT APPROPRIATE TO SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THE ISSUES BACK TO THE FILE OF THE CIT(A) IN LARGER INT EREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSESSEE TO AVAIL OPPORTUNITY ON CE MORE. NEEDLESS TO SAY, THE ASSESSEE SHALL FULLY CO-OPERATE WITH TH E PROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN AC CORDANCE WITH LAW. HENCE, THE ORDER OF THE CIT(A) IS SET ASIDE AND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR ITA NO. 383/AHD/17 [SHRI NEELESH H. AGRAWAL VS. ITO ] A.Y. 2013-14 - 3 - FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIV ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (RAJPAL YADAV) (PRADI P KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 09/08/2018 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 09/08/20 18