Krushnkant Fogatbhai Patel, Vadodara V. The ITO, Ward- 1(3)(2), Vadodara

ITA 747/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8824 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 26-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 747/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) Kr us hnk a nt F og a t b h ai Pat e l 0, 0 , V a d a j D a bh oi , V a do da r a , G uj a ra t, 39 11 0 5 बनाम/ Vs . T h e I n c o me T ax O f f ic er W ar d- 1( 3) ( 2 ) , V a do d ar a थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : B U I P P 3 0 8 4 N (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से/Respondent by : Shri B. P. Makwana, Sr. DR D a t e o f H e a r i ng 05/02/2024 D a t e o f P r o n o u nc e me n t 08/02/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant app eal fil ed at th e in st an ce of the assessee i s directed ag ain st th e order dat ed 25.07.2023 p assed by the Nat ional Facel ess App eal Centre (NFAC), Delhi, arisin g out o f the order dat ed 06.12.2019 passed by the ITO, Ward-1 (3)(2), Vadod ara, und er Sect ion 144 of the Act for A ssessment Year 2017-18. ITA No. 747/Ahd/2023 (Krushnkant Fogatbhai Patel vs. ITO) A.Y.– 2017-18 - 2 – 2. There i s four d ays’ d el ay in preferring th e appeal befor e us. An applicat ion for condo nat ion of d el ay of 4 day s h as been filed by th e app ellant, th e ex planation whereof h as b een foun d to b e acceptable and, therefore, delay i s condon ed. 3. None app eared o n beh al f o f th e ap pellant at th e ti me o f call. However, it app ears th at 3 notices were issued by the First Ap p ell ate Authority upon appellant un der S ection 2 50 of the Act, but withou t any result. 4. The matter relat es to cash depo sit du ring demoneti zation perio d. On the other hand, it is the case o f the appellant th at no notice was r eceiv ed by him and th e same wer e no t sent physically and o nly issu ed online on In co me T ax Po rtal. It further appears t hat without going into the d et ail s of th e ord er passed by the Ld. AO, the Ld. CIT(A) upheld the order without assigning any r eason. As it appears th at the ord er i mpu gn ed i s ad mitt edly an ex part e on e and the i ssue befor e it was not consid ered in it s proper p ersp ective, w e find it fit and p roper to grant a further op portunity of bein g heard to the app ell ant by th e Ld . CIT(A). Hen ce, we set asid e the i ssu e to the file of the Ld . CIT(A) for consid ering the i ssue afresh on merit and to pass a r eason ed order upon granting an opp ortunity of being heard to th e ap pell ant and con sid ering the evid ence on reco rd ITA No. 747/Ahd/2023 (Krushnkant Fogatbhai Patel vs. ITO) A.Y.– 2017-18 - 3 – or any other evi dence which th e appell ant may ch oose to fil e at th e time of hear ing of th e mat ter. Th e Ld . CIT(A) i s directed to pass order stri ctly 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 08/02/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 08/02/2024 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