Smt. Neelu Gupta, Ahmedabad V. The Deputy Commissioner of Income Tax, Central Circle-2(2), Ahmedabad

ITSSA 15/AHD/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3713 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 17-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA A GARWAL
• Section: 143(3); 153A

Judgement Text

IT(SS)A NOS. 12 TO 15/AHD/2017 NEELU GUPTA VS. DCIT ASSESSMENT YEAR: 2008-09 TO 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] IT(SS)A NOS. 12 TO 15/AHD/2017 ASSESSMENT YEAR: 2008-09 TO 2011-12 NEELU GUPTA ..................APPELLANT B-202, DHANANJAY TOWER, ANANDNAGAR ROAD, SATELLITE, AHMEDABAD [PAN : ADYPG 0351 K] VS. DEPUTY COMMISSIONER OF INCOME-TAX ...........................RESPONDENT CENTRAL CIRCLE 2(2), AHMEDABAD APPEARANCES BY: NONE FOR THE APPELLANT APARNA AGARWAL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2018 DATE OF PRONOUNCING THE ORDER : 05.04.2018 O R D E R PER BENCH : 1. BY WAY OF THESE APPEALS, THE ASSESSEE-APPELLANT HAS CHALLENGED CORRECTNESS OF THE CONSOLIDATED ORDER DATED 15 TH SEPTEMBER, 2016 PASSED BY THE BY THE CIT(A)- 12, AHMEDABAD, IN THE MATTER OF ASSESSMENT UNDER SE CTION 153A R.W.S. 143(3) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEARS 2008 -09 TO 2011-12. 2. ALL THESE APPEALS ARE TIME BARRED BY 29 DAYS BUT THE ASSESSEE HAS MOVED A CONDONATION PETITION SEEKING CONDONATION OF DELAY. HAVING PERUSED THE MATERIAL AND HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTATIV E ON THE SAME, WE ARE INCLINED TO CONDONE THE DELAY AND TAKE UP THE MATTER ON MERI TS. 3. WHEN THESE APPEAL WERE TAKEN UP FOR HEARING, IT WAS NOTICED THAT THE IMPUGNED ORDER DATED 15.09.2016 PASSED BY THE LEARN ED CIT(A) IS AN EX-PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEED INGS BEFORE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT O F ASSISTANCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLANT IS NOW IN APPE AL BEFORE US. 4. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARNE D DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE THINK THIS IS A FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEF IT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED T O THE FILE OF LEARNED CIT(A) FOR IT(SS)A NOS. 12 TO 15/AHD/2017 NEELU GUPTA VS. DCIT ASSESSMENT YEAR: 2008-09 TO 2011-12 PAGE 2 OF 2 ADJUDICATION DE NOVO , AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO REASON FOR AN APPELLATE FORUM BEING BYP ASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MER ITS. 5. IN VIEW OF THIS DISCUSSION AND BEARING IN MIND E NTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF L EARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OP PORTUNITY OF HEARING. WE ORDER SO. 6. IN THE RESULT, ALL APPEALS ARE ALLOWED FOR STATI STICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODA Y ON THE 5 TH APRIL, 2018 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 5 TH DAY OF APRIL, 2018 **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 DICTATION: ................COVERED MATT ER...04.04.2018... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ....... 04.04.2018.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ..04.04.2018..... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 05.04.2018... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 05.04.2018.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......