Shri Rajubhai A Desia, Ahmedabad V. ITO, Ward-3(3)(4), Ahmedabad

ITA 440/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8326 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 2; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (CONDUCTING THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER IT A N o. 4 4 0/ A h d / 2 01 9 (A s se s s m e n t Y e a r : 2 0 14 - 1 5 ) S h r i R aj u b h a i A . D e sa i C h eta n L. A ga rw a l, C h ar te re d A c c ou nt a n ts , Of f ic e N o. 6 0 , 6 t h F lo or , Sh re e K r i s h n a C o m pl ex , N e a r Mi th a k h a li Si x Ro a d , A h m e d a b ad-3 80 0 0 8 V s .IT O War d- 3 ( 3 ) ( 4 ) Ah me da bad [ P A N N o. A GI PD 2 6 4 4K ] (Appellant) .. (Respondent) Appellant by : Shri Chetan Agarwal, AR Respondent by: Shri Purushottam Kumar, Sr. DR Da t e of H ea ri ng : 07/10/2021 Da t e of P r o no un ce me nt : 17/11/2021 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 06.11.2017 passed by the Ld. CIT(A)-7, Ahmedabad arising out of the order dated 28.10.2016 passed by the ITO, Ward-3(3)(4), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2014-15. 2. It appears from the records particularly the order passed by the Ld. CIT(A) that in spite of fixing the matter on several occasions the assessee neither appeared nor filed any adjournment application. In that view of the matter the Ld. CIT(A) confirmed the addition made by the Ld. AO. 3. During the appellate proceeding a notice sought to be served upon the assessee but could not be served. The same was returned to the authorities since the premises were - 2 - ITA No.440/Ahd/2019 Shri Rajubhai A. Desai vs. ITO A.Y. 2014-15 found locked. As regards, service of notice the Ld. Counsel appearing for the assessee submitted before us that there is some disputes between the family members and the assessee, therefore, residing in a different place and thus notice was not received. Such submissions made by the Ld. CIT(A) seems to be genuine in view of the particular fact that from the records it appears that the assessee made an application 14.03.2019 with a request to the Ld. CIT(A) that he has not received any order passed by the Ld. CIT(A) and further asked for the order, if any, passed by the Ld. CIT(A). Thus, admittedly the Ld. CIT(A) passed order without giving any reason not in conformity with the provision of Section 250(6) of the Act. 4. On the other hand, we find that the Ld. AO considering a written notes of submission filed by the assessee decided the issue against the assessee though factually no document/evidence were seem to have been considered by the Ld. AO while deciding the matter wherein the source of cash deposit in the bank were found to be unexplained by the assessee before the Ld. AO which goes to the root of the matter. Therefore, considering the entire aspect of the matter we find it fit and proper to set aside the issue to the file of the Ld. CIT(A) for considering the issue afresh. The Ld. CIT(A) is further directed to give an opportunity of hearing to the assessee and also to consider the evidence which the assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is therefore, allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 17/11/2021 Sd/- Sd/- (AMARJIT SINGH) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 17/11/2021 Tanmay - 3 - ITA No.440/Ahd/2019 Shri Rajubhai A. Desai vs. ITO A.Y. 2014-15 आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The PCIT- Ahmedabad. 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 06.10.2021(Dictated in Dragon) 2. Date on which the typed draft is placed before the Dictating Member 06.10.2021 3. Other Member............. 4. Date on which the approved draft comes to the Sr.P.S./P.S... 02 .11.2021 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S.......17.11.21 7. Date on which the file goes to the Bench Clerk 17.11.2021 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................