Ashish Jayantilal Pandya, Surat V. ITOWard-1(3)(1), Surat

ITA 705/SRT/2018

• Counselvise Citation: [2021] 129 COUNSELVISE.COM (IT) 9842 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.705/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2015-16) (VIRTUAL COURT HEARING) ASHISH JAYANTILAL PANDYA 202, SURBHI APARTMENT, NEAR RELIANCE TOWER, PIPLOD, SURAT V S. THE INCOME TAX OFFICER, WARD-1(3)(1), SURAT. ./ ./ PAN/GIR NO.: AAVPP8182D (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY : MRS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 13/07/2021 /DATE OF PRONOUNCEMENT : 13/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO A.Y.2015-16 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, SURAT, [LD.CIT(A)] IN APPEAL NO.CAS/2/168/2017-18 DATED 23.08.2018 WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT]. 2. AT THE OUTSET ITSELF, WE NOTE THAT ORDER PASSED BY THE LEARNED CIT(A) IS AN EX PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WE NOTE THAT IN THE INTEREST OF JUSTICE ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LEARNED FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE OF ISSUANCE OF NOTICE FOR HEARING. PAGE | 2 ITA NO.705/SRT/2018 FOR A.Y. 2015-1 6 ASHISH J. PANDYA 4. WE HAVE HEARD LEARNED DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT LEARNED CIT(A) HAS NOT PASSED THE ORDER AS PER THE MANDATE OF THE PROVISIONS OF SECTION 250(6) OF THE ACT WHICH IS REPRODUCED BELOW: SECTION 250(6) THE ORDER OF THE COMMISSIONER (APPEALS), DISPOSING OF THE APPEAL SHALL BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. 5. THEREFORE, WE NOTE THAT THE ORDER PASSED BY THE LEARNED CIT(A) IS NOT IN ACCORDING WITH THE PROVISIONS OF SECTION 250(6) OF THE ACT, IT IS AN EX PARTE ORDER WITHOUT ADJUDICATING THE APPEAL ON MERITS. THEREFORE, WE ARE OF THE VIEW THAT MATTER MAY BE REMITTED BACK TO THE FILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF LEARNED CIT(A) AND REMIT THE MATTER TO THE FILE OF THE LEARNED CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED ON 13/07/2021 BY PLACING RESULT ON NOTICE BOARD. S SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY SURAT / / DATE: 13/07/2021 / SKS 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