Shri Robin Niranjanbhai Patel, Kheda V. ITO, Ward-5, Nadiad

ITA 652/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8031 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH HEARING CONCLUDE
• Assessee Lawyers: GRISHMA SONI

Judgement Text

ITA NO.652/AHD/2018 ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MADHUMITA ROY JM] ITA NO.652/AHD/2018 ASSESSMENT YEAR: 2010-11 ROBIN NIRANJANBHAI PATEL, ..................APPELLANT 4, AKASHGANGA SOCIETY, NKN ROAD, AT- NADIAD, TAL-NADIAD 387 001. DIST. KHEDA. [PAN : AMJPP 5245 K] VS. INCOME TAX OFFICER, WARD 5, NADIAD. ............................RESPONDENT APPEARANCES BY GRISHMA SONI FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT HEARING CONCLUDED ON: 22.06.2018 ORDER PRONOUNCED ON : 25.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S RAISED THE GRIEVANCE, AS SET OUT BELOW, AGAINST THE EX-PARTE ORDER DATED 28.12.2 017 PASSED BY THE LEARNED CIT(A) FOR THE ASSESSMENT YEAR 2010-11. 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS W ELL AS LAW ON THE SUBJECT, THE LEARNED CIT(APPEALS) HAS ERRED IN PASS ING EX-PARTE, NON- SPEAKING ORDER WITHOUT CONSIDERING MERITS OF THE MA TTER. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LEARNED CIT (APPEALS) HAS ERRED IN CON FIRMING ADDITION OF RS.4,63,500/- ON ACCOUNT OF UNEXPLAINED/UNDISCLOSED CASH DEPOSIT IN BANK ACCOUNT. ITA NO.652/AHD/2018 ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 3. IT IS THEREFORE PRAYED THAT THE ABOVE ADDITION/D ISALLOWANCE MADE BY THE ASSESSING OFFICER AND CONFIRMED BY CIT (APPEALS) MA Y PLEASE BE DELETED. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, IT HAS BEEN NOTICED THAT THE APPEAL HAS BEEN DISMISSED EX-PARTE AND AS SUCH THE ISSUE R AISED BY THE ASSESSEE, AS REFLECTED IN THE GROUNDS OF APPEAL, HAS NOT BEEN EXAMINED ON MERITS BY THE LEARNED CIT(A). IN THIS VIEW OF THE MATTER AND WITH THE CONSENT OF LEA RNED DEPARTMENTAL REPRESENTATIVE, THE MATTER IS REMITTED TO THE FILE OF LEARNED CIT(A ) FOR THE LIMITED PURPOSE OF ADJUDICATING ABOVE GRIEVANCE. WHILE DOING SO, LEARNED CIT(A) WI LL GIVE YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE AND DECIDE THE MATTER ON ME RITS IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 25 TH JUNE, 2018. SD/- SD/- MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 25 TH JUNE, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD