Nancy Joy Godiwala, Surat V. Income tax Officer, Ward-1(1)(2), Surat

ITA 643/SRT/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2065 (ITAT-SURAT)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 24-09-2018
• Result in Favour of: Set Aside
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: RASESH SHAH
• Keywords: Set aside

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ./ ITA NO.643/SRT/2018 [ [ / ASSTT. YEAR:2013-2014 NANCY JOY GODIWALA , 1/324, POPAT MOHALLO, SURAT-395001. PAN: AHRPG2314B VS INCOME TAX O FF I CER, WARD-1(1)(2), SURAT. (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI RASESH SHAH, C.A REVENUE BY : MS ANUPAMA SINGLA, SR.D.R / DATE OF HEARING : 19/11/2018 / DATE OF PRONOUNCEMENT: 22/11/2018 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER: THE INSTANT APPEAL FILED BY THE ASSESSEE IS AGAINST THE EXPARTE ORDER DATED 20/08/2018, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT, ARISING OUT OF THE ORDER DATED 30/03/2016, PASSED U/S.143(3) OF THE INCOME TAX ACT 1961, FRAMED BY THE INCOME TAX OFFICER, WARD-1(1)(2), SURAT , FOR THE ASSESSMENT YEAR 2013-2014. ITA NO.643/SRT/2018 FOR A.Y.2013-2014 2 2. IT APPEARS FROM THE RECORDS THAT THE CLAIM OF THE ASSESSEE FOR EXEMPTION OF LONG TERM CAPITAL GAIN HAS BEEN REJECTED BY THE ASSESSING OFFICER, RESULTING IN ADDITION OF RS.11,15,650/- IN THE ASSESSMENT ORDER U/S.143(1) OF THE ACT, ON 30/03/2016. 3. IN THE APPEAL THE LD.CIT(A), HAS PROVIDED OPPORTUNITIES TO THE ASSESSEE TO FURNISH THE DETAILS FIRSTLY, ON 26/07/2018, AND FINALLY ON 14/08/2018. SINCE NON-APPEARED AT THE TIME OF HEARING BEFORE THE APPELLATE AUTHORITY ON 14/08/2018, THE LD.CIT(A), HAS DISMISSED THE SAID APPEAL AS UN-ADMITTED ON THE PREMISE THAT THE ASSESSEE WAS NOT WILLING TO PURSUE THE SAID APPEAL. 4. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD.AR, CONTENTED BEFORE US THAT INSTEAD OF 14/08/2018, THE DATE OF HEARING OF THE APPEAL BEFORE THE LD.CIT(A) WAS RECORDED AS ON 24/08/2018 BY THE REPRESENTATIVE OF THE ASSESSEE. HE THEREFORE, PRAYED BEFORE US FOR SETTING AIDE THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION BY HIM. 5. THE LD.DR, HOWEVER, DO NOT OBJECT TO SUCH SUBMISSION MADE BY THE LD.AR. 6. HAVING HEARD LD.COUNSEL APPEARING FOR THE PARTIES AND HAVING REGARDS TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT THE REASON GIVEN BY THE ASSESSEE FOR NOT ATTENDING THE HEARING BEFORE THE LD.CIT(A) IS JUST AND FAIR AND THEREFORE TO PREVENT THE MISCARRIAGE OF JUSTICE, THE ASSESSEE MUST BE GIVEN AN OPPORTUNITY OF HEARING BY THE LD.CIT(A) IN THE APPEAL PREFERRED BY HIM. WE, THEREFORE, SET ASIDE THE ISSUE TO THE FILE OF LD.CIT(A), TO CONSIDER THE ISSUE AFRESH UPON GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ITA NO.643/SRT/2018 FOR A.Y.2013-2014 3 ASSESSEE AND ALSO TAKING INTO CONSIDERATION THE EVIDENCE, IF, ANY, WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF SUCH HEARING. HOWEVER, WE MAKE IT CLEAR ASSESSEE WILL ALSO RENDER FULL ASSISTANCE TO THE AUTHORITIES BELOW AT THE TIME OF SAID HEARING WITHOUT ASKING FOR UNNECESSARY ADJOURNMENT. 7. ASESSEES APPEAL IS THUS HEREBY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 22/11/2018 AT SURAT. -SD- ( AMARJIT SINGH) ACCOUNTANT MEMBER -SD- (MS MADHUMITA ROY) JUDICIAL MEMBER SURAT; DATED 22/11/2018