Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 4125 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 6 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-01-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
30-01-2024
Assessment Year
2017-2018
Appeal Filed On
23-11-2023
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 . 943/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) Sa r f ar a j Ma he bo o b Ku ch e r a w a la 34 15, O pp . Lu c k y Te a Sta ll , Nr . N ag in a M as j id , N a dia va d, G ol li m d a, A h me da ba d - 3 8 0 0 0 1 बनाम/ Vs . IT O W ar d 1 ( 3 ) (5 ), Ah m e da b a d N o w W ar d 1 ( 1 ) (3 ), Ah m e da b a d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A X V P K 8 9 2 2 H (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Mohammed Asfaq Pipadwala, A.R. यथ क ओर से/Respondent by : Shri Sushil Kumar Katiar, Sr. DR D a t e o f H e a ri ng 31/01/2024 D a t e o f P r o n o u nc e me n t 31/01/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instan t app eal filed at th e instan ce of the asse ss ee is directed against the order dated 25. 09. 2023 passed by the National Faceles s App eal Centre (NFAC), Delhi, arising out of the order ITA No. 943/Ahd/2023 (Sarfaraj Maheboob Kucherawala vs. ITO) A.Y.– 2017-18 - 2 – dated 06. 12. 201 9 passed by the ITO, Ward -1 (3 )(5), Ah medabad, under Section 1 44 of the Act for Assessment Year 2 017-18. 2. Th e appeal relates to an o rd er pass ed b y the Ld. CIT(A) dated 25. 0 9. 202 3 whereb y and whereunder the asse ss ment order passed by the Ld. AO u nder Section 144 of the Act upon making addition of Rs. 27,2 3, 254/- under Section 115BBE of the Act has been upheld. 3. In fact, the asse ssee did not appear b efore th e Ld . CIT(A) neither before the Ld . AO b ut seek in g liberty to file evidences before the authorities below for p rop er adjud ication of the matter. As bo th the orders p as sed by the au thorities belo w are ex parte one, the Ld. AR p rays for ano ther op portunity to represen t the case o f the asses see before th e autho rities belo w, particularly, the Ld . AO. The Ld. DR with all his fairness has not opp osed to su ch prayer made by the Ld. AR. 4. Hav ing heard the respectiv e submi ssio n made by the respective parties and havin g regard to th e facts an d circu mstances of the case, w e in order to prev ent the misc arriage of justice, find it fit an d p ro per to rend er another opp ortunity of being heard to th e asses see. Thus, we set asid e the issue to the file of the Ld. AO with a direction upon him to adj ud icate the issue afre sh u pon pro viding opportun ity of being heard to the asses see and u pon considering the eviden ces on record or any other eviden ce which ITA No. 943/Ahd/2023 (Sarfaraj Maheboob Kucherawala vs. ITO) A.Y.– 2017-18 - 3 – th e asses see may choose to file at the time o f hearing of the matter. The Ld. AO is direct ed to pass o rd er strictly in accordan ce with law. 5. In the resu lt, the appeal preferred b y th e asse ssee i s allowed fo r statistical purpo ses. This Order pronounced on 31/01/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/01/2024 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
