Shri Rohitji Chanduji Thakor, Ahmedabad V. The Dy.CIT, Central Circle2(1), Ahmedabad

ITSSA 126/AHD/2015

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 3505 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 20-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA UPAMANYA
• Assessee Lawyers: A L THAKKAR
• Section: 143(3); 153A

Judgement Text

IT(SS)A NOS. 123 TO 128/AHD/2015 SHRI ROHITJI C THAKOR VS. DCIT A.Y. 2005-06 TO 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] IT(SS)A NOS. 123 TO 128/AHD/2015 ASSESSMENT YEAR : 2005-06 TO 2010-11 ROHITJI CHANDUJI THAKOR .....APPELLANT PROP: SHARDA ENTERPRISES, CHANDANMANI NIWAS, THAKORVAS, AMBALI GAM, AHMEDABAD [PAN : ADTPT 4435 C] VS. THE DY. COMMISSIONER OF INCOME-TAX .RESPONDENT CENTRAL CIRCLE-2(1), AHMEDABAD APPEARANCES BY: AL THAKKAR FOR THE APPELLANT VASUNDHARA UPAMANYA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 27.12.2017 DATE OF PRONOUNCING THE ORDER : 27.12.2017 O R D E R PER BENCH : 1. BY WAY OF THESE SIX APPEALS, THE ASSESSEE-APPEL LANT HAS CHALLENGED THE CORRECTNESS OF THE EX-PARTE ORDERS, ALL DATED 09.01.2015, PASSED BY THE LEARNE D COMMISSIONER OF INCOME-TAX (APPEALS)-12, AHMEDABAD IN THE MATTER OF ASSESSMENT UNDER SECTION 153A R.W.S. 143(3) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEARS 2005-06 TO 2010-11. 2. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, IT WAS NOTICED THAT THE LEARNED CIT(A) HAS PASSED THE IMPUGNED ORDERS EX-PARTE, INTER ALIA, ON THE GROUND THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICES OF HEARING ISSUED BY THE LEARNED CIT(A) AND THE ASSESSEE DID NOT EVEN FILE THE STATE MENT OF FACTS ALONG WITH THE APPEAL MEMO. ON PERUSAL OF THE MATERIAL ON RECORD, IT IS NOTICED THAT THE LAST DATE OF HEARING FIXED BY THE LEARNED CIT(A) WAS ON 05.12.20 14 AND THE HEARING WAS SCHEDULED ON 17.12.2014. CLEARLY, THEREFORE, THE N OTICE FOR HEARING WAS GIVEN LESS THAN EVEN 10 DAYS BEFORE THE SCHEDULED DATE OF HEAR ING. AS FOR THE CIT(A)S OBSERVATIONS ABOUT STATEMENT OF FACTS, WE HAVE NOTI CED THAT THE ASSESSEE WAS NOT SPECIFICALLY PUT TO NOTICE IN THIS REGARD AND THUS, THE ASSESSEE DID NOT HAVE ANY EFFECTIVE OPPORTUNITY FOR MAKING UP THIS DEFICIENCY . IN ANY CASE, WHEN IT WAS PUT TO THE DEPARTMENTAL REPRESENTATIVE WHETHER HE HAS ANY OBJECTION TO THE MATTER BEING REMITTED TO THE FILE OF THE CIT(A) FOR ADJUDICATION ON MERITS, HE DID NOT HAVE MUCH TO SAY, BUT LEFT THE MATTER TO THE BENCH. SHRI ASEEM THAKKAR, LEARNED COUNSEL FOR THE IT(SS)A NOS. 123 TO 128/AHD/2015 SHRI ROHITJI C THAKOR VS. DCIT A.Y. 2005-06 TO 2010-11 PAGE 2 OF 2 ASSESSEE HAS ASSURED US THAT, ON THE MATTER BEING R EMITTED TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION DE NOVO , HE WILL ENSURE STRICT COMPLIANCE WITH THE NOTICE OF HEARING AND THAT THE REMANDED PROCEEDINGS ARE EXPED ITIOUSLY COMPLETED. SHRI THAKKAR POINTED OUT THAT IN ANY CASE CIT(A) WILL AL SO HAVE TO CALL FOR A REMAND REPORT ON SUBMISSIONS ON MERITS, AS THE ASSESSMENT WAS ALS O EX-PARTE. HE, THEREFORE, PRAYED THAT THE MATTER BE RESTORED TO THE FILE OF T HE ASSESSING OFFICER. WE ARE, HOWEVER, NOT INCLINED TO ACCEPT THIS PLEA. 3. IN VIEW OF THESE DISCUSSIONS AND BEARING IN MIND EN TIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE F ILE OF THE LEARNED CIT(A) FOR ADJUDICATION DE NOVO, AFTER REASONABLE OPPORTUNITY OF HEARING TO THE ASSE SSEE, BY WAY OF SPEAKING ORDER AND IN ACCORDANCE WITH THE LA W. THE ASSESSEE IS ALSO DIRECTED TO ENSURE PROPER COMPLIANCE WITH THE NOTIC E OF HEARING BY THE LEARNED CIT(A), FAILING WHICH THE CIT(A) WILL BE AT LIBERTY TO DISPOSE OF THE MATTER ON THE BASIS OF THE MATERIAL ON RECORD. 4. IN THE RESULT, ALL APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THIS 27 TH DAY OF DECEMBER, 2017. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 27 TH DAY OF DECEMBER, 2017 **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 TAKING DICTATION: . .AS PER IT(SS) A NO.112 TO 116/AHD/2015....27.12.17 2. DATE OF TYPING & DRAFT ORDER PLACED BEFORE THE D ICTATING MEMBER: ... 27.12.2017................... ...... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ... 27.12.2017..... 4. DT. ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT: ... 27.12.201 7. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: ..... 27.12.2017.................. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: ..... 7. THE DT. ON WHICH THE FILE GOES TO THE ASTT. REGISTR AR FOR SIGNATURE ON THE ORDER: .................. ....... 8. DATE OF DESPATCH OF THE ORDER: ................. ........