Indiraben V. Patel L/h of Late Vinodbhai Bhikhubhai Patel, Vadodara V. The Income Tax Officer, Ward-1(2)(5) Now Ward 1(2)(1), Vadodara

ITA 552/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2865 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 05-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MALARKODI R
• Assessee Lawyers: SHRISAKARSHARMA; CONFIRMINGTHEORDEROFTHEAO.HOWEVER; FROMTHEDETAILSAVAILABLETO

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’D’’BENCH,AHMEDABAD BEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBER And SHRIWASEEMAHMED,ACCOUNTANTMEMBER आयकरअपीलसं./ITANo.552/AHD/2023 धििाधरणवरध / Asstt.Year:2012-2013 IndirabenV.PatelL/hofLate VinodbhaiBhikhubhaiPatel, C-19,JauambeSociety, POPGorwaWorkshop, SubhanpuraRoad, Baroda-390022. PAN:ACTPP3170H Vs. IncomeTaxOfficer, Ward-1(2)(5), Ahmedabad. PresentJuridiction IncomeTaxOfficer, Ward-1(2)(1), Ahmedabad. (Applicant)(Respondent) Assesseeby:ShriSakarSharma,AR Revenueby:Smt.MalarkodiR,Sr.DR सुिवाईकीतारीख/DateofHearing:29/02/2024 घोरणाकीतारीख/DateofPronouncement:06/03/2024 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncomeTax(Appeals),Vadodara, arisinginthematterofassessmentorderpassedunders.143r.w.s.147ofthe IncomeTaxAct,1961(here-in-afterreferredtoas"theAct")relevanttothe AssessmentYear2012-13. ITAno.552/AHD/2023 A.Y.2012-13 2 2.Inthepresentcase,theLd.CIT(A),haspassedex-parteordertothe assesseebyconfirmingtheorderoftheAO.However,fromthedetailsavailableto onrecord,itwasnoticedthattheassesseeexpiredon18/07/2020,whereasall thenoticeswereissuedbytheLd.CIT(A)after08/01/2021,meaningthereby duringtherelevanttimetheasseseewasnomoreinexistence.Consideringall thesefacts,itappearstousthattherewasreasonablecausefornon-appearance oftheassesseeandthuswedeemitfittorestoretheappealtotheLd.CIT(A),for freshadjudicationaspertheprovisionoflaw.Thelegalheiroftheassesseeisat thelibertytofilethenecessarydocumentandraisehiscontentiontosetupthe casebeforetheLd.CIT(A).Hence,thegroundofappealoftheassesseeis allowedforthestatisticalpurposes. 3.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical purposes. OrderpronouncedintheCourton06/03/2024atAhmedabad. Sd/-Sd/- (SUCHITRAKAMBLE)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated06/03/2024 Manish