Hajiaminuddin Hajihisamuddin Shaikh, Vadodara V. The Income Tax Officer, Ward-3(1)(1), Vadodara

ITA 713/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2828 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 17-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIASHOKKUMARSUTHAR
• Assessee Lawyers: SHRIJIGARADHYARU

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’C’’BENCH,AHMEDABAD BEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBER And SHRIWASEEMAHMED,ACCOUNTANTMEMBER आयकरअपीलसं./ITANo.713/AHD/2023 धििाधरणवरध / Asstt.Year:2012-2013 HajiaminuddinHajihisamuddin Shaikh, F-201ShyamwalaComplex, Opp.BhadraKacheriPanigate, Vadodara-390017. PAN:APKPS9618H Vs. IncomeTaxOfficer, Ward-(3)(1)(1), Vadodara. (Applicant)(Respondent) Assesseeby:ShriJigarAdhyaru,AR Revenueby:ShriAshokKumarSuthar,Sr.DR सुिवाईकीतारीख /DateofHearing:28/02/2024 घोरणाकीतारीख/DateofPronouncement:06/03/2024 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncomeTax(Appeals),Vadodara, arisinginthematterofassessmentorderpassedunders.143r.w.s.147ofthe IncomeTaxAct,1961(here-in-afterreferredtoas"theAct")relevanttothe AssessmentYear2012-13. 2.Inthepresentcase,theLd.CIT(A),haspassedex-parteordertothe assesseeafterconfirmingtheadditionmadebytheAO.TheLd.CIT(A),has ITAno.713/AHD/2023 A.Y.2012-13 2 issuedtwonoticesdated22/01/2021and06/10/2021andthereafterasystem generatedcommunicationdated07/11/2022,wasnotifiedtotheassessee,but therewasnoresponse.Thus,theLd.CIT(A),intheabsenceofanyco-operation fromthesideoftheassesseeconfirmedtheorderoftheAO.Theimpugnedtwo noticeswereissuedbytheLd.CIT(A)duringthecovidperiodandthereforeinthe interestofjusticeandfairplayweset-asidetheissuetothefileoftheLd.CIT(A) forfreshadjudicationaspertheprovisionsoflaw.Hence,thegroundofappeal filedbytheassesseeisallowedforthestatisticalpurposes. 3.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical purposes. OrderpronouncedintheCourton06/03/2024atAhmedabad. Sd/-Sd/- (SUCHITRAKAMBLE)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated06/03/2024 Manish