Tajdin Hasanali Halani, Anand V. The ITO, Ward-5, Anand

ITA 936/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8347 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 22-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 201; 43

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. No . 936/Ahd/20 23 ( नधा रण वष / As ses s men t Years : 201 7-18) T a j d in H as an a l i H a la ni 42 / 43 , S a bi n a P a r k, B ha l ej R o a d, N ea r Ja ka t N a ka , A n an d, G uj a r a t - 3 88001 बनाम/ Vs . T h e I n c o me T ax O f f ic e r W ar d - 5 , A n an d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A N P H 1 9 6 6 P (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Vivek Chavda, AR यथ क ओर से/Respondent by : Shri J L Bhatia, Sr. DR D a t e o f H e a r i ng 29/02/2024 D a t e o f P r o n o u nc e me n t 08/03/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant ap p eal fil ed at the instan ce of th e assessee i s directed again st th e or der dat ed 25.09.2 023 passed by the Nation al Faceless Appeal Centr e (NFAC), Delhi, ari sing out of the order dat ed 27.12.2019 passed by the I TO, Ward -5, Anand , under Section 143(3) of the Act for Assessment Year 2017-18. ITA No. 936/Ahd/2023 (Tajdin Hasanali Halani vs. ITO) A.Y.– 2017-18 - 2 – 2. At the ti me o f hearing of the instant appeal, the Ld. Co unsel appearing for the asses see sub mitted before us that the order passed by Ld. CI T(A) is an ex parte o ne; out of four notices two were is su ed to the asses see during Cov id p eriod an d the other two during Ju ly to Septemb er, 2 023 where the asses see was unable to appear before the First App ellate Autho rity bu t requested for adjournment which was n ot taken into consideration and the issu e was fin alized against th e asse ssee. The Ld. Cou nsel with h is all fairn es s also su bmitted b efore us th at even before the Ld. AO, the asses see could not app ear because of this particular reason of service o f no tice was mad e th ro ugh e- mail wh ich belon gs to th e earlier cou nsel and neither the assessee nor the presen t Counsel’s. As the matter is ultimately finalized ex parte, the ass es see prays fo r an other opportu nity of being heard to repres ent his case effectively before the autho rities below. Such contention made by th e Ld. AR h as not objected by the Ld . DR. 3. Hav ing heard the Ld. Counsel app earing for the parties an d having regard to the facts and circu mstances o f the case, we, taking into con sideration the impu gned ex parte order, find it fit and proper to give a further o pportunity of bein g heard to th e asses see in order to p reven t th e mi scarriag e of justice. We, th erefore, set as ide the issue to file o f th e 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 ITA No. 936/Ahd/2023 (Tajdin Hasanali Halani vs. ITO) A.Y.– 2017-18 - 3 – at th e time o f hea rin g o f the matter. Th e Ld. CIT(A) is dir ected to p ass order s str ictly in accord an ce with law. 4. In the resu lt, appeal p referred by the asses see i s allo wed fo r statistical p urposes. This Order pronounced on 08/03/2024 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 08/03/2024 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