Appeal Details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 7785 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-04-2024
Appeal Filed By
Assessee
Order Result
PartlyAllowed
Bench Allotted
SMC
Next Hearing Date
15-04-2024
Assessment Year
2014-2015
Appeal Filed On
24-07-2023
Judgement Text
आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’SMC’’BENCH,AHMEDABAD BEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBER And SHRINARENDRAPRASADSINHA,ACCOUNTANTMEMBER आयकरअपीलसं./ITANo.582/AHD/2023 धििाधरणवरध / Asstt.Year:2014-2015 MansiMukeshBari, 51,BansariIndustrialEstate, NearOdhavPoliceStation, GIDCOdhav, Ahmedabad-382415 PAN:AHXPB9469L Vs. IncomeTaxOfficer, Ward-5(3)(1), Ahmedabad. Now IncomeTaxOfficer, Ward-3(3)(5), Ahmedabad. (Applicant)(Respondent) Assesseeby:ShriHardikMehta,AR Revenueby:ShriC.SSharma,Sr.DR सुिवाईकीतारीख/DateofHearing:16/04/2024 घोरणाकीतारीख/DateofPronouncement:19/04/2024 आदेश/ORDER PERSUCHITRAKAMBLE,JUDICIALMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncomeTax(Appeals),Ahmedabad, arisinginthematterofassessmentorderpassedunders.143(3)oftheIncome TaxAct,1961(here-in-afterreferredtoas"theAct")relevanttotheAssessment Year2014-2015. ITAno.582/AHD/2023 A.Y.2014-15 2 2.Theassesseehasraisedthefollowinggroundsofappeal: 1.TheLearnedCIT(A)grosslyerredinlawandonfactsbycontendingthattheappeal filedbytheAppellantisalreadydisposedbytheerstwhileCIT(A)videappealno.CT(A)- 5/ITO.Wd5(3)(1)/269/2016-17andOrderdated21.11.2017.TheLearnedCIT(A)grossly erredinlawbyignoringthefactsthattheappealbeforehimisarisingoutoftheOrderof theHon'bleITATdated20.06.2018inITANo.240/Ahd/2018whereintheHon'bleITAT hassetasidetheOrderoftheerstwhileCIT(A)dated21.11.2017andrestoredbackthe mattertothefileoftheCII(Lambda) 2.TheLearnedCTT(A)grosslyerredinlawbynotappreciatingthefactsthatthepresent appealbeforehimisrestoredbacktothefileofCTI(A)bytheHon'bleIHATvideorder dated20.06.2018andthus,theLearnedCTT(A)oughttohaveconsideredthematterand issuesinvolvedonmerits.YourAppellantrequeststokindlydirecttheLearnedCIT(A)to provideanopportunitytotheAppellanttorepresentthefactsofthecase. 3.TheAssessingOfficeru/s.143(3)oftheAct,madeadditionof Rs.18,88,473/-inrespectofunaccountedincomeoftheassesseerelatingto SundryCreditors.Thereafter,theassesseefiledappealbeforetheLd.CIT(A), whichwasdecidedex-partevideorderdated21/11/2017,bytheLd.CIT(A).The assesseeapproachedtheTribunalandtheHon’bleTribunalset-asidethematterto thefileofLd.CIT(A),videorderdated20/06/2018. 4.TheLd.ARsubmittedthattheLd.CIT(A),hasnotdecidedtheissueson meritandthereforethemattermaybeagainrestoredbacktothefileofthe Ld.CIT(A),astheassessee’staxconsultanthasnotco-operatedwiththehearing beforetheLd.CIT(A),insecondround. 5.TheLd.DRvehementlyopposedtherestoringthemattertothefileofthe Ld.CIT(A),astheasseseedeliberatelynotappearedbeforetheLd.CIT(A). 6.Wehaveheardboththepartiesandperusedalltherelevantmaterials availableonrecord.Theassesseehascontendedthatthetaxconsultanthasnot representedtheassessee’scaseproperlywhenthefirstappealwasdecidedbythe Ld.CIT(A),videorderdated21/11/2017.Theassesseeafterrestoringbackthe appealbytheTribunalhasagainfailedtotakeprecautionandthereforeweare ITAno.582/AHD/2023 A.Y.2014-15 3 restoringthematterontheconditionthatassesseewillpayamountofRs.2000/- tothePrimeMinisterReliefFundwithintheperiodoftwoweeksfromthisorder. ThematterisrestoredbacktofileoftheLd.CIT(A),forproperadjudicationofthe issuesonmerit. 7.TheLd.ARhasalsocomeupwiththeapplicationforadmissionofadditional evidenceswhichistakenonrecordandtheLd.CIT(A),isdirectedtotake cognizanceofthesamebycallingupontheremandreportfromtheconcernedAO anddecidethesameaspertheIncome-taxstatue.Needlesstosay,assesseebe givenopportunityofhearingbyfollowingPrincipleofNaturalJustice.Itisfurther directedtotheassesseethatiftheassesseefailstopaytheamountasdirected hereinabovewithinthestipulatedtime,thisdirectionwillnotbeapplicablein respectofrestorationofappealtothefileoftheLd.CIT(A).Further,ifthe assesseefailstoappearbeforetheLd.CIT(A),ordeliberatelynotattendingthe hearingsbeforetheLd.CIT(A),thentheLd.CIT(A),basedontheconductofthe assesseewillpasstheappropriateorderex-partewithintheparameterofIncome- taxprovisionaftertakingcognizanceofthedetailsfiledbytheassesseeonmerit. Hence,theappealfiledbytheasseseeispartlyallowedforthestatisticalpurposes. 8.Intheresult,theappealfiledbytheasseseeispartlyallowedforthe statisticalpurposes. OrderpronouncedintheCourton19/04/2024atAhmedabad. Sd/-Sd/- (NARENDRAPRASADSINHA)(SUCHITRAKAMBLE) ACCOUNTANTMEMBERJUDICIALMEMBER (TrueCopy) Ahmedabad;Dated19/04/2024 Manish
