Shri Bhupendra Tulsidas Mankodiya, Himatnagar V. The Income Tax Officer, S. K. Ward-3, Himatnagar

ITA 424/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8690 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 23-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ILA PARMAR
• Assessee Lawyers: KRITI SHARMA

Judgement Text

I.T.A. NO. 424 /AHD/201 6 ASSESSMENT Y EAR: 20 1 2 - 13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] I.T.A. NO. 424 /AHD/201 6 ASSESSMENT Y EAR : 20 1 2 - 13 BHUPENDRA TULSIDAS MANKODIAYA ....... ...........APPELLANT PROP. O F SHEETAL TRANSPORT & SHITAL BUILDC ON , C/O. NEAR MEHTA SER V ICE STATION MOTIPURA, HIMATNAGAR 383 001. [PAN : A EYPM 3389 Q ] VS. INCOME T AX OFFICER , SK WARD - 3 , HIMATNAGAR . ............................RESPONDENT APPEARANCES BY: KRITI SHARMA FOR THE APPELLANT ILA PARMAR F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 2 4 . 08 .2017 DATE OF PRONOUNCING THE ORDER : 28 . 08 . 2017 O R D E R 1. THIS APPEAL IS FILED AGAINST LEARNED CIT(A) S EX - PARTE ORDER DATED 28 TH DECEMBER 2015 FOR THE ASSESSMENT YEAR 2012 - 13. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER W A S PASSED EX - PARTE BY THE LEARNED CIT(A). SHE POINTED OUT THAT THE ONLY TIME THAT THE NOTICE WAS NOT COMPLIED WITH WAS ON 23.12.2015 AN D THAT THE LAPSE WAS WHOLLY UNINTENTIONAL. SHE FURTHER ASSURED THE TRIBUNAL THAT GIVEN AN OPPORTUNITY NOW THE ASSESSEE WILL FULLY CO - OP E RATE IN EXPEDITIOUS HEARING ON APPEAL ON MERITS AND C OMPLY WITH THE REQUISITIONS OF THE LEARNED C IT(A) . I AM URGED TO REMIT THE MA T TER TO THE FILE OF THE LEARNED C I T ( A ) WITH THE DIRECTION TO PROVIDE ONE MORE OPPORTUNITY OF HEARING AND PRESENTING THE CASE. I.T.A. NO. 424 /AHD/201 6 ASSESSMENT Y EAR: 20 1 2 - 13 PAGE 2 OF 2 3 . LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT SERIOUSLY OPPOSE THE PRAYER OF THE ASSESSEE, BUT ADDS THAT I SHOULD D IRECT THE ASSESSEE TO PROPERTY RESPOND TO NOTICES OF THE LEARNED CIT(A) AND CO - OPERATE IN EXPEDITIOUS DISPOSAL OF APPEAL ON MERITS. 4 . HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUSED THE MATERIAL ON R E CORD, I DEEM IT FIT AND PROPER TO REMIT THE MATTE R TO THE FILE OF THE LEARNED C IT(A) FOR ADJUDICATION DENOVO AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. IN CASE, HOWEVER, THE ASSESSEE DOES NOT AVAIL O F THIS OPPORTUNITY, THE LEANED CIT(A) WILL BE AT LIBERTY TO TAKE SUCH ACTION A S HE DEEMS FIT AND TO DECIDE THE MATTER BASED ON MATERIAL ON RECOR D . ORDERED , ACCORDINGLY. 5 . IN THE RESULT, THE APP E AL IS ALLOWED FOR STATISTICAL PURPOSES . PR O NOUNCED IN THE OPEN COURT TODAY ON THE 28 TH DAY OF AUGUST 2017. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 28 TH DAY OF AUGUST , 2017. COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD