Ashok Nareshbhai Samtani, Ahmedabad V. The Dy.CIT, Circle-2(1)(1) earlier ACIT, Circle-6(1), Ahmedabad

ITA 665/AHD/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9878 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 28-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 665/Ahd/20 23 ( नधा रण वष / As se ss ment Year : 2017 -1 8) A s ho k N a r e s h bh a i Sa m t an i 11 5, Ma ha ra j a J e we lle r s , G o pa l T ow er , St a ti on R o a d, Ma n in a g a r , A h me da ba d बनाम/ Vs . De pu t y C om m i ss i on er o f I n c o m e T ax C ir c l e- 2( 1 )( 1 ) , A h m e d ab ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A T PB 0 1 9 5 L (Appellant) . . (Respondent) Assessee by : Shri S. N. Divatia, AR Revenue by : Ms. Saumya Pandey Jain, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 28/11/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 29/11/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal has been filed at the instance of the assessee is directed against the order dated 07.08.2023 passed by National Faceless Appeal Centre (in short ‘NFAC’), Delhi, arising out of the order dated ITA No. 665/Ahd/2023 (Ashok Nareshbhai Samtani vs. DCIT) A.Y.– 2017-18 - 2 - 27.12.2019 passed by the ACIT, Circle-6(1), Ahmedabad under Section 143(3) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18. 2. On four occasions, the matter was fixed for hearing by the Ld. CIT(A) and notice to that effect was duly communicated to the assessee. However, as the assessee did not appear, the matter was dismissed ex parte by the Ld. CIT(A). Relevant to mention that the Ld. CIT(A) has not decided the matter on merit under Section 250(6) of the Act by passing reasoned order on the issue involved in the said matter pending before him. The assessee joins issue on this aspect and also prays for a further opportunity of being heard in order to ventilate his grievances to the Ld. CIT(A). So far as to the ex parte order without merit passed by the Ld. CIT(A) is concerned, the Ld. DR has not been able to justify the same and therefore with all his fairness did not raise any objection to the prayer made by the Ld. Counsel appearing for the assessee for setting aside the issue to the file of the Ld. CIT(A) for fresh adjudication of the same. 3. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case, we, in order to prevent miscarriage of justice, set aside the issue to the file of the Ld. CIT(A) to adjudicate the same on merit upon providing opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assesse may choose to file at the time of hearing of the matter. We also make it clear that in the event the appellant does not cooperate with the ITA No. 665/Ahd/2023 (Ashok Nareshbhai Samtani vs. DCIT) A.Y.– 2017-18 - 3 - concerned CIT(A), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. 4. In the result, appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced on 29/11/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/11/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. !"यथ / The Respondent. 3. संबं$धत आयकर आय ु &त / Concerned CIT 4. आयकर आय ु &त(अपील) / The CIT(A)- 5. )वभागीय !,त,न$ध, आयकर अपील य अ$धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड2 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad