NITIN H MUNDRA (HUF), AHMEDABAD V. Income tax officer-WARD 1(3)(1) AHMEDABAD, AHMEDABAD

ITA 966/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8374 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 28-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TIRTH B. DOSHI
• Section: 147; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 966/Ahd/20 23 ( नधा रण वष / As ses s men t Years : 201 7-18) N it in H M u n d ra ( H U F) B - 80 1 , Sp e c tr u To we r , Sh a hi b a ug , A h me da ba d G uj ar a t - 38 0 0 51 बनाम/ Vs . In co m e T ax Of f ice r W ar d 1 (3 ) ( 1 ) , A h me da ba d थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A FH N 2 5 7 0 R (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Tirth B. Doshi, AR यथ क ओर से/Respondent by : Ms. Saumya Pandey Jain, Sr. DR D a t e o f H ea ri ng 04/03/2024 D a t e o f P r o n o u nc e me n t 07/03/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant ap peal filed at th e instance o f the assessee i s dir ected against the or der d ated 26.10.20 23 p assed by the National Faceless Appeal Centr e (NFAC), Delhi, ari sing out of the order dat ed 30.03.202 2 p assed by the NFAC, Delhi, ITA No. 966/Ahd/2023 (Nitin H Mundra (HUF) vs. ITO) A.Y.– 2017-18 - 2 – under Section 147 r.w.s. 144B of the A ct for Assessment Year 2017-18. 2. The app ell ant did n ot appear before the First Appell at e Authority and b efor e th e Ld . A O al so in spit e o f n otices giv en to him. Hen ce, both the authorities below p assed order s making addition again st th e app el lant. At th e ti me o f hearing of th e in st ant appeal, th e Ld. Counsel app earing for th e appell ant sub mitt ed b efore u s th at the notice i ssued b y the Ld. AO could not be co mpli ed due to co mpli ance deadlin es under the Inco me T ax Act. Before th e First Ap p ell at e Authority al so the ap pell ant fail ed to sub mit any writt en no tes o f sub mi ssion s. Hence, furth er opportunity of being heard h as been pr ay ed for by the Ld. AR. Such contention mad e by the Ld . AR has not b een objected b y the Ld. DR with all her fairness. 3. Hav ing heard the Ld. Counsel app earing for the parties and having regard to the facts and circu mstances o f t he case, we, taking into con sideration the impu gned ex parte order, find it fit and prop er to give further op portunity 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 aside the is su e to file of the Ld . AO for ad ju dicating th e same afresh u p on considering the ev id ence on record or any other ev idence which the assessee may choo se to file at the time of ITA No. 966/Ahd/2023 (Nitin H Mundra (HUF) vs. ITO) A.Y.– 2017-18 - 3 – hearing of the matter. The Ld. AO i s direct ed t o pass ord er strictly in accord an ce with law. 4. In the resu lt, appeal p referred by the assesse e is allo wed fo r statistical p urposes. This Order pronounced on 07/03/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 07/03/2024 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