M/s. Somnath Petrolium, Ahmedabad V. The ITO, Ward-3(2)(5), Ahmedabad

ITA 721/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8631 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 20-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 721/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) M/ s . So m na t h Pe tr oli u m Su r v e y N o . 1 7, G u nd an p ar a , B ag o d a ra - Fe dr a R oa d, B a v a la , A h me da ba d - 3 8 2 1 1 0 बनाम/ Vs . T h e I T O W ar d - 3( 2 )( 5 ) , A h m e da b ad थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A B S FS 3 7 9 7 B (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri S. N. Divatia, AR यथ क ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR D a t e o f H e a r i ng 07/02/2024 D a t e o f P r o n o u nc e me n t 21/02/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The in st ant appeal fil ed at th e in st an ce o f th e assessee i s directed again st th e order dated 17.08.2023 passed by the Nat ional F aceless App eal Centre (NFA C), Delhi, arising ou t o f the order dated 27.11.2019 passed by th e ITO, War d - 3(2)(5), ITA No. 721/Ahd/2023 (M/s. Somnath Petrolium vs. ITO) A.Y.– 2017-18 - 2 – Ah medab ad, und er S ection 144 of th e Act for A ssessment Y ear 2017-18. 2. We hav e heard the riv al sub mi ssions mad e by the respectiv e p arti es and we hav e al so p eru sed t he relev ant mat eri al s avail ab le on record . 3. At the ti me o f hearing of the in stant app eal, Ld. Senior Counsel app eari ng for the assessee su b mitted b efor e u s that both the Ld. AO & Ld. CIT(A) passed an ex part e order. The assessee could not appear b efore both the authorit ies below as was not aware about uploading of said no tice by the depart ment n eith er awar e abou t t he pri mary e- mail regi st er ed on the IT Portal; the cont act numb er b elon ging to the T ax Auditor and not th e app ellant. He, therefo re, prays for further opportu nity to be given by th e authorities belo w in order to enabl e h im to r epresent th e case p roperly. Such p ray er h as not been controv erted by the Ld. DR with all hi s fairn ess. 4. Thus, having heard the Ld. Cou nsel s appearing for the parti es and havin g regard to the fact s and circu mstances o f the mat ter, we set asid e the i ssue to the file of the Ld . AO for consid ering th e issu e afr esh on merit an d to p ass a r eason ed order upo n g ran ting an o pportu nity of b eing h eard to th e ITA No. 721/Ahd/2023 (M/s. Somnath Petrolium vs. ITO) A.Y.– 2017-18 - 3 – assessee and con sid ering the evid ence on r ecord or any other eviden ce which t he assessee may choo se to fil e at the time of hear ing of the mat ter. The A O is dir ect ed to pass o rder strictly in accord an ce with law. 5. In the result, the app eal preferr ed by the assessee is allowed for st ati stical purposes. This Order pronounced on 21/02/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 21/02/2024 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. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad