Shri Bholabhai Hargovandas Patel, Ahmedabad V. The Income Tax Officer, Ward-4, Mehsana

ITA 574/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7946 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 574/AHD/2017 ( ASSESSMENT YEAR : 2012-13) BHOLABHAI HARGOVANDAS PATEL C/O. A. P. SANDESARA & CO. CHARTERED ACCOUNTANT, 104, MAURYA COMPLEX, NEAR C. U. SHAH COLLEGE, OFF. ASHRAM ROAD, AHMEDABAD 380013 / VS. I NCOME T AX O FFICER , WARD-4, MEHSANA ./ ./ PAN/GIR NO. : BMIPP0770M ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. DATE OF HEARING 20/06/2018 !'# / DATE OF PRONOUNCEMENT 03/07/2018 / 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), GANDHINAG AR (CIT(A) IN SHORT), DATED 02.01.2017 ARISING IN THE ASSESSME NT ORDER DATED ITA NO. 574/AHD/17 [BHOLABHAI H. PATEL VS. ITO] A.Y. 2012-13 - 2 - 29.02.2016 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CO NCERNING ASSESSMENT YEAR 2012-13. 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 THAT THE CIT(A) HAS PASSED THE ORDER EX PARTE IN THE ABSENCE OF THE ASSESSEE. THEREFORE, WE CONSIDER IT APPROPRIATE THAT A REASONABLE OPPORTUNI TY IS GIVEN TO THE ASSESSEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE FIRST APPELLATE AUTHORITY TO PASS SPEAKING ORDER AF TER TAKING COGNIZANCE OF THE MERITS OF THE CASE AS MAY BE ADVA NCED ON BEHALF OF THE ASSESSEE. THEREFORE, WE CONSIDER IT APPROPR IATE 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 THE ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDL ESS TO SAY, THE ASSESSEE SHALL FULLY CO-OPERATE WITH THE PROCEEDING S 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 A ND ALL THE ISSUES RAISED IN THE CAPTIONED APPEAL ARE RESTORED BACK TO THE FILE OF THE ITA NO. 574/AHD/17 [BHOLABHAI H. PATEL VS. ITO] A.Y. 2012-13 - 3 - CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. 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 03/07/2018 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 03/07/201 8