M/s Choudhary Enterprises, Surat V. ACIT, Circle-1, Bharuch

ITA 686/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9327 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: SAPNESH SHETH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.573/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2011-12) (VIRTUAL COURT HEARING) SHRI GAUTAM P.SHETH, FLAT NO.3/A, ROYAL VILLA AT., OP. GURUKRUPA SOC., GHOD DOD ROAD, SURAT 395009. V S. THE INCOME TAX OFFICER, WARD-1(3)(2), SURAT. ./ ./ PAN/GIR NO.: AQRPS 2408 M (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SAPNESH SHETH - 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 2011-12 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, SURAT [LD.CIT(A)] DATED 17.05.2018. 2. AT THE OUTSET ITSELF, THE LD.COUNSEL SUBMITS THAT ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER AND ASSESSEE DID NOT GET OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD.CIT(A), THEREFORE AN OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD.CIT(A). THEREFORE, THE LD.COUNSEL PRAYED THE BENCH THAT THE SAID LIS MAY BE REMITTED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION. 3. ON THE OTHER HAND, THE LD.DEPARTMENTAL REPRESENTATIVE SUBMITS THAT ASSESSEE HAS NOT APPEARED BEFORE THE LD.CIT(A) DURING THE APPELLATE PROCEEDINGS DESPITE OF GIVING SIX OPPORTUNITIES, THEREFORE, THE LD.COUNSEL SHOULD TAKE THE RESPONSIBILITY PAGE | 2 ITA NO.573/SRT/2018 FOR A.Y. 2011-12 GAUTHAM PRAVINCHANDRA SHETH , SURAT AND MAKE SURE THAT THE ASSESSEE SHOULD APPEAR BEFORE THE LD.CIT(A) DURING THE APPELLATE PROCEEDINGS. 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. THUS, WE NOTE THAT ASSESSE DID NOT GET THE OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD.CIT(A), 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 SET-ASIDE THE ORDER OF THE LD.CIT(A) AND 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