Seema Suketu Shah, Ahmedabad V. The Income Tax Officer, Ward-2(2)(5), Ahmedabad

ITA 801/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0755 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 11-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAUMYA PANDEY JAIN
• Assessee Lawyers: VIHAR SONI
• Section: 147; 143(3); 250; 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. Nos. 800 & 801 /Ahd/2023 ( नधा रण वष / As sess ment Years : 2 010-11 & 2011 -1 2) Se e m a Suk e t u S ha h M- 7/ 7 3, A mi A pa r t me nt, N ea r N a ra np ur a T e l ep h on e Exc ha ng e , N ar a n p u r a , A h me da ba d - 3 8 0 0 1 3 बनाम/ Vs . T h e I n c o me T ax O f f ic e r W ar d 2 (2 ) ( 5 ) , A h me da ba d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A N K P S 6 1 2 2 N (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Vihar Soni, AR यथ क ओर से/Respondent by : Ms. Saumya Pandey Jain, Sr. DR D a t e o f H e a r i ng 27/02/2024 D a t e o f P r o n o u nc e me n t 29/02/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e bun ch of two app eals filed at the instance of the a ss es see are directed against the o rders bo th dated 17. 0 8. 2023 passed by th e Natio nal Faceles s Appeal Centre (N FAC), Delh i, arising ou t of th e ord ers both dated 20. 11. 201 7 p asse d b y th e ITO, Ward – 2 (2 )(5), Ah medabad, un der Section 143(3) r. w. s. 147 of the Act for As se ss ment Year s 20 10-11 & 2011 -12. ITA Nos. 800 & 801/Ahd/2023 (Seema Suketu Shah vs. ITO) A.Ys.– 2010-11 & 2011-12 - 2 – 2. Sin ce both the appeals filed b y the same assessee relate to si milar is sue, these are heard analogously and are b eing disposed of by a common order for the sake of convenience. 3. It is an ad mitted fact that in sp ite of n otice issued to th e appellant, the appellan t did not ap pear before the Fir st Appellate Autho rity and o rd er wa s p assed ex p arte confirmin g the order passed by the Ld. AO. Howev er, the order o f co nfirmatio n of addition made by the Ld. AO is no t a sp eak ing one. No reaso n has been as signed as t o why o n merit the ad dition has been con fir med which was found to h ave been p assed contrary to the provision under Section 250 (6 ) o f the Act. Hence, the sa me is also not fo und to b e sust ainable in the eye of law. We, t herefore, as ad mittedly the order is pas sed ex parte and n ot a speakin g and reasoned one. We, thus, quash the sa me. 4. However, tak in g into consid eration the entire aspect of th e matter, we find it fit and prop er to provide a further opp ortunity of being h eard to th e ap pellan t in order to en able him to represent her cases b efore the First Appellate Auth ority on merit in its p ro per persp ectiv e. The Ld. DR has also with all her fairness not controverted such propo sal mad e by us be fore the Cou rt itself. We, therefore, un der the presen t facts and circu mstances o f th e matters, set aside the issue to file of the Ld. CIT(A) for adjudicating the same a fresh u pon considering th e eviden ce on record or any other evidence which the asses see may ch oose to file at the time o f h earing of the matter. We also make it clear th at in ITA Nos. 800 & 801/Ahd/2023 (Seema Suketu Shah vs. ITO) A.Ys.– 2010-11 & 2011-12 - 3 – th e even t the assessee fails to co -o perate with the Ld. AO, the authority will be at liberty to pass order strictly in accordan ce with law. 5. In the result, both the ap peals preferred by the asses see are allowed for statistical purposes. This Order pronounced on 29/02/2024 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/02/2024 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