Jagdishbhai Labhubhai Gadhiya, Surat V. The DCIT, Circle-1(3), Surat

ITA 588/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0323 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: CHETALI SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.588/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2014-15) (VIRTUAL COURT HEARING) JAGDISHBHAI LABHUBHAI GADHIYA, 102, VRAJ APARTMENT, OP.PANNA TOWER, NEW RANDER ROAD, SURAT 395009. V S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3), SURAT. ./ ./ PAN/GIR NO.: ABCPG 0746 J (ASSESSEE) (RESPONDENT) ASSESSEE BY : MS. CHETALI SHAH - CA RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 05/07/2021 /DATE OF PRONOUNCEMENT : 06/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY ASSESSEE PERTAINING TO ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, SURAT [LD.CIT(A)] DATED 20.06.2018. 2. AT THE OUTSET ITSELF, THE LD.COUNSEL SUBMITS THAT DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE HAS SUBMITTED STATEMENT OF FACTS, HOWEVER, THE LD.CIT(A) DID NOT CONSIDER THE STATEMENT OF FACTS TO ADJUDICATE THE ASSESSEES ISSUE. THE LD.COUNSEL ALSO STATES THAT ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER AND THERE IS NO ADJUDICATION ON MERITS, THEREFORE, THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 3. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE SUBMITS THAT ASSESSEE HAS NOT APPEARED DURING THE APPELLATE PROCEEDINGS DESPITE GIVING HIM LOT OF OPPORTUNITIES, THEREFORE, THE LD.CIT(A) HAS PASSED THE EX- PARTE ORDER. HOWEVER, LD.DR DID NOT RAISE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION. PAGE | 2 ITA NO.588/SRT/2018 FOR A.Y. 2014-15 JAGDISHBHAI LABHUBHAI GADHIYA, SURAT 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER. THE LD.CIT(A) DID NOT ADJUDICATE THE ISSUE ON MERITS. THE LD.CIT(A) DID NOT CONSIDER THE MATERIAL AVAILABLE ON RECORD I.E. STATEMENT OF FACTS SUBMITTED BY THE ASSESSEE TO ADJUDICATE THE ASSESSEES ISSUE ON MERIT, THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD.CIT(A), HENCE, WE REMIT THIS LIS BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 06/07/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 06/07/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT