Shri Rishi Nitinbhai Shah, Ahmedabad V. The ITO, Ward-2(1)(1), Ahmedabad

ITA 781/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8008 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: A L THAKKAR
• Section: 143(3)

Judgement Text

ITA NO. 781/AHD/2018 RISHI NITINBHAI SHAH VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 781/AHD/2018 ASSESSMENT YEAR: 2012-13 RISHI NITINBHAI SHAH ..................APPE LLANT RA-16, MARUTI ROW HOUSE, OPP. DINENR BELL RESTAURANT-2, SUBHASH CHOWK, GURUKUL ROAD, AHMEDABAD-380052 [PAN : BJLPS 7114 N] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-2(1)(1), AHMEDABAD APPEARANCES BY: AL THAKKAR FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 27.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 5 TH AUGUST, 2016 PASSED BY THE BY THE CIT(A)-2, AHMEDA BAD IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2012-13. 2. THIS APPEAL IS TIME BARRED BY 452 DAYS BUT THE A SSESSEE HAS MOVED A CONDONATION PETITION SUPPORTED BY AFFIDAVIT SEEKING CONDONATION OF DELAY. THE DELAY IS SAID TO HAVE BEEN CAUSED BY THE IMPUGNED EX PARTE ORDER DID NOT REACH THE ASSESSEE AND WAS KEPT BY THE ACCOUNTANT. HAVING PER USED THE MATERIAL AND HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE ON TH E SAME, WE ARE INCLINED TO CONDONE THE DELAY AND TAKE UP THE MATTER ON MERITS. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, IT WA S NOTICED THAT THE IMPUGNED ORDER DATED 05.08.2016 PASSED BY THE LEARNED CIT(A) IS AN EX-PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFO RE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT OF ASSISTA NCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPEAL BEFORE US. 4. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER ITA NO. 781/AHD/2018 RISHI NITINBHAI SHAH VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THINK THIS IS A FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEF IT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED T O THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO REASON FOR AN APPELLATE FORUM BEING BYP ASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MER ITS. 5. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L EARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 6. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 27 TH JUNE, 2018 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 27 TH DAY OF JUNE, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER....27.06.2018.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 27.06.2018.... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 27.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 27.06.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 02.07.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......