Shri Kalpeshkumar M Vaghasiya, Surat V. Income Tax Officer,Ward -1(2)(2), Surat

ITA 579/SRT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8880 (ITAT-SURAT)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RASESH SHAH
• Keywords: Opportunity of being heard

Judgement Text

SHRI KALPESHKUMAR M VAGHASIYA VS. ITO, WARD-1(2)(2), SURAT /ITA NO.579/SRT/2018 PAGE 1 OF 2 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./ I.T.A.NO.579/SRT/2018 [ [ / ASSESSMENT YEAR : 2014-15 SHRI KALPESHKUMAR M VAGHASIYA, A/1 SATYAM BUILDING DIAMOND PARK, STATION ROAD, SACHIN CHORYASI, SURAT 394 520. [PAN: ACTPV 9244 L] VS . THE INCOME TAX OFFICER, WARD-1(2)(2), SURAT. APPELLANT /RESPONDENT [ /ASSESSEE BY: SHRI RASESH SHAH CA /REVENUE BY: SHRI PRASOON KABRA SR.DR / DATE OF HEARING: 1 6 .0 5 .2019 /PRONOUNCEMENT ON: 1 6 .0 5 .2019 /O R D E R PER BHAVNESH SAINI, JM: 1. THIS APPEAL BY THE ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) [LD.CIT(A)]-2, SURAT DATED 16.07.2018 FOR ASSESSMENT YEAR 2014-15. 2. THE LEARNED CIT(A) NOTED IN THE IMPUGNED ORDER THAT ASSESSEE WAS PROVIDED SEVERAL OPPORTUNITIES FOR HEARING OF THE APPEAL, BUT NO COMPLIANCE HAS BEEN MADE. THE LD.CIT(A), THEREFORE NOTED THAT ASSESSEE IS NO INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, APPEAL OF THE ASSESSEE WAS DISMISSED AS UNADMITTED. 3. AFTER CONSIDERING RIVAL SUBMISSIONS WE ARE OF THE VIEW THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF LD.CIT(A). ACCORDING TO SECTION SHRI KALPESHKUMAR M VAGHASIYA VS. ITO, WARD-1(2)(2), SURAT /ITA NO.579/SRT/2018 PAGE 2 OF 2 250(6) OF THE INCOME TAX ACT, THE LEARNED CIT(A) IS REQUIRED TO MENTION POINT FOR DETERMINATION AND REASONS FOR DECISION IN THE APPELLATE ORDER WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE. EVEN IF THE ASSESSEE DID NOT APPEAR BEFORE THE LEARNED CIT(A), THE ABOVE RULE SHALL HAVE TO BE FOLLOWED. THUS, THE ORDER OF LEARNED CIT(A) CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY SET-ASIDE THE IMPUGNED ORDER AND RESTORE APPEAL OF THE ASSESSEE TO THE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF THE ASSESSEE ON MERITS GIVING REASONS FOR DECISION IN THE APPELLATE ORDER BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. THE ORDER PRONOUNCED IN THE OPEN COURT 16-05-2019. SD/- SD/- (O.P.MEENA) (BHAVNESH SAINI) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 16 TH MAY , 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT