Smt. Sherbanu Faruq Navy, Ahmedabad V. The Income tax Officer, Ward-6(1)(1), Ahmedabad

ITA 403/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4112 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 23 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: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 403/AHD/2017 ( ASSESSMENT YEAR : 2013-14) SMT. SHERBANU FARUQ NAVY B/11, JYOT PARK, OPP: MIRA CINEMA, RASULA, AHMEDABAD / VS. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD ./ ./ PAN/GIR NO. : AARPN6565G ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ASEEM THAKKAR, A.R. / RESPONDENT BY : SHRI ALOK KUMAR, SR. D.R. DATE OF HEARING 02/07/2018 !'# / 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)-6, AHMEDAB AD (CIT(A) IN SHORT), DATED 30.12.2016 ARISING IN THE ASSESSMENT ORDER DATED ITA NO. 403/AHD/17 [SMT. SHERBANU FARUQ NAVY VS. ITO] A.Y. 2013-14 - 2 - 25.01.2016 PASSED BY THE ASSESSING OFFICER (AO) U/S . 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMEN T YEAR 2013-14. 2. 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 AT THE FIRST INSTANCE THA T THE CIT(A) HAS PASSED THE ORDER EX PARTE IN THE ABSENCE OF THE ASSESSEE. SIMULTANEOUSLY, WE ALSO NOTICE THAT DESPITE SEVERAL NOTICES, THE ASSESSEE HAS REMAINED RECALCITRANT IN ATTENDING THE PROCEEDINGS. WE ARE AT DISTRESS TO OBSERVE SUCH INSIPID ATTITUDE. HOWEVER, IN THE SAME VAIN, WE CONSIDER IT APPROPRIATE THAT A REASONABLE OPPORTUNITY IS ONCE AGAIN AFFORDED TO THE ASSESSEE TO PLACE ITS DEFENSE BEFORE THE CIT(A), IF ANY, TO ENABLE THE FIRST APPELLATE AUTHORITY TO PASS SPEAKING ORDER AFTER TAKING COGNIZANCE OF THE MERITS OF THE CASE A S MAY BE ADVANCED ON BEHALF OF THE ASSESSEE. 3. THEREFORE, WE DEEM IT EXPEDIENT TO SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THE ISSUES BACK TO THE FILE OF THE CIT(A) IN LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE TH E ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDLESS TO SAY, THE ASSESS EE SHALL FULLY CO- OPERATE WITH THE PROCEEDINGS BEFORE CIT(A) WITHOUT ANY DEMUR FAILING WHICH THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE TH E APPELLATE PROCEEDINGS IN ACCORDANCE WITH LAW. HENCE, THE ORD ER OF THE CIT(A) IS SET ASIDE AND ALL THE ISSUES RAISED IN THE CAPTI ONED APPEAL ARE ITA NO. 403/AHD/17 [SMT. SHERBANU FARUQ NAVY VS. ITO] A.Y. 2013-14 - 3 - RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH A DJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTU NITY OF HEARING TO THE ASSESSEE. ALL CONTENTIONS ARE THUS KEPT OPEN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (MADHUMITA ROY) (PRADIP K UMAR 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