Shri Narendra Narsinbhai Patel, Nani Daman V. The Income tax Officer,Vapi Ward-4, Daman

ITA 763/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9692 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 30-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P B PARMAR
• Section: 143(3)

Judgement Text

I.T.A. NO. 763 /AHD/ 201 2 ASSESSMENT YEAR: 200 8 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM] I.T.A. NO. 763 /AHD/201 2 A SSESSMENT Y EAR : 20 0 8 - 09 NARENDRA NARSINBHAI PATEL . .APPELLANT PROPRIETOR OF CHAMPION BAR, 69/3, DUKAN FALIA, MARWAD, NANI DAMAN [P AN: A CCPP 2223 N ] VS. INCOME TAX OFFICER, . RESPONDENT VAPI WARD 4, DAMAN. APPEARANCES BY: P.B. PARMAR , FOR THE A PPELLANT R.K. GUPTA, FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING: O CTOBER 30 TH , 201 5 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 201 6 O R D E R PER PRAMOD KUMAR , AM : BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE EX - PARTE ORDER DATED 2 7 TH JANUARY, 201 2 PASSED BY THE L EARNED CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTE R), FOR THE ASSESSMENT YEAR 2008 - 09 . 2. WHEN THIS A PPEAL WAS C ALLED OUT FOR HEARING, IT WAS NOTICED THAT NONE HAS APPEARED BEFORE THE L EARNED CIT(A) AND THAT THE MATTER HAS BEEN , THEREFORE , DECIDED EX - PARTE QUA THE ASSESSEE APPELLANT BY THE LEARNED CIT(A). I.T.A. NO. 763 /AHD/ 201 2 ASSESSMENT YEAR: 200 8 - 09 PAGE 2 OF 2 3. LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE LEARNED CIT(A) DECIDED THE MATTER WITHOUT TAKING INTO ACCOUNT WRITTEN SUBMISSIONS F ILED BEFORE HIM. LEARNED COUNSEL ALSO INVITED OU R ATTENTION TO COPY OF WRITTEN SUBMISSIONS WHICH WERE FILED BEFORE THE LEANED CIT(A) AND WHICH WERE DULY ACKNOWLEDGED BY THE LEARNED CIT(A) S OFFICE ON 11 TH JANUARY, 2012. HE THEN TOOK US THROUGH THE IMPUGN ED OR D ER TO DEMONSTRATE THAT THESE SUBMISSIONS HAVE NOT BEEN EVEN REFERRED TO IN THE IMPUGNED ORDER. 4. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE MUCH TO SAY ON THIS ASPECT OF THE MATTER BUT HE CONTENDED THAT AT BEST T HE MATTER SHOULD BE REMITTED TO THE LEANED CIT(A) FOR ADJUDICATION ON MERITS RATHER THAN OUR TAKING A CALL ON MERITS OF THE CASE. 5. IN VIEW OF THE ABOVE DISCUSSIONS AND FOR THE REASON THAT THE LEARNED CIT(A) HAS NOT DEALT WITH THE SUBMISSIONS MADE BY THE ASSESSEE, WE DEEM IT FIT AN D PROPER TO REMIT TH E MA T TER TO THE FILE OF L EARNED CIT(A) FOR ADJUDICATION DENOVO. WHILE DOING SO, LEARNED CIT ( A ) WILL GIVE A FRESH OPPORTUNITY OF HEARING TO THE ASSESSEE AND SHALL TAKE INTO ACCOUNT SUCH WRITTEN AND ORAL SUBMISSIONS AS THE ASSESSEE M A Y LIKE TO MAKE AND DECIDE THE MA T TER IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING OR D ER. WE ORDER ACCORDINGLY. 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT TODAY ON 22 ND JANUARY, 2016 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 22 ND DAY OF JANUARY , 201 6 . PBN/ * COPIES TO : (1) THE APPE LLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD