Shri Tejas Sureshbhai Joshi, Kutch V. The Dy. Commissioner of Income Tax, Central Circle-2(3), Ahmedabad

ITSSA 307/AHD/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3867 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 26-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA AGARWAL CIT D R
• Assessee Lawyers: BIREN V SHAH
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T(SS).A. NO. 307/AHD/2016 ( ASSESSMENT YEAR : 2009-10) TEJAS SURESHBHAI JOSHI, SHRI KALI NIVAS, MAITRI SOCIETY, PLOT NO.69, SECTOR-3A, ADIPUR-KUTCH / VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), AHMEDABAD ././ PAN/GIR NO. : AEZPJ2866C ( APPELLANT ) .. ( !' / RESPONDENT ) & ./ I.T(SS).A. NO. 308/AHD/2016 ( ASSESSMENT YEAR : 2012-13) SURESH VITTHALDAS JOSHI, SHRI KALI NIVAS, MAITRI SOCIETY, PLOT NO.69, SECTOR-3A, ADIPUR-KUTCH / VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), AHMEDABAD ././ PAN/GIR NO. : ABNPJ5297L ( APPELLANT ) .. ( !' / RESPONDENT ) ASSESSEE BY : SHRI BIREN V. SHAH, A.R. REVENUE BY : SMT. APARNA AGARWAL, CIT. D.R. # $%&'( DATE OF HEARING 26/07/2018 )*+ '( / DATE OF PRONOUNCEMENT 03/08/2018 IT(SS)A NOS. 307 & 308/AHD/16 [TEJAS S. JOSHI & SUR ESH V. JOSHI VS. DCIT] A.YS. 2009-10 & 2012-13 - 2 - / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEALS HAVE BEEN FILED BY TWO DIFFER ENT ASSESSEES AGAINST THE ORDERS OF THE CIT(A)-12, AHME DABAD (CIT(A) IN SHORT), BOTH DATED 23.08.2016 ARISING IN THE ASSESSMENT ORDERS DATED 13.03.2014 & 28.03.2014 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 153A(1)(B) AND 143(3) R.W.S. 153B(1)(B) OF THE INCOME TAX ACT, 1961 (THE ACT) CO NCERNING ASSESSMENT YEARS 2009-10 & 2012-13; RESPECTIVELY. 2. THE ASSESSEE HAS TAKEN SEVERAL GROUNDS OF APPEAL SEEKING TO CHALLENGE THE ORDERS OF THE CIT(A). HOWEVER, ON PE RUSAL OF THE ORDERS OF THE CIT(A), WE NOTICE THAT THE CIT(A) HAS PASSED THE ORDER EX PARTE IN THE ABSENCE OF THE ASSESSEE. THEREFORE, WE CONSIDER IT APPROPRIATE THAT A REASONABLE OPPORTUNI TY IS GIVEN TO THE ASSESSEE TO PLACE ITS DEFENSE BEFORE THE CIT(A) TO ENABLE THE FIRST APPELLATE AUTHORITY TO PASS SPEAKING ORDERS A FTER TAKING COGNIZANCE OF THE MERITS OF THE CASE AS MAY BE ADVA NCED ON BEHALF OF THE ASSESSEE. THEREFORE, WE CONSIDER IT APPROPR IATE TO SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE ALL THE ISSUES BACK TO THE FILE OF THE CIT(A) IN LARGER INTEREST OF JUSTICE WITH A VIEW TO ENABLE THE ASSESSEE TO AVAIL OPPORTUNITY ONCE MORE. NEEDL ESS TO SAY, THE ASSESSEE SHALL FULLY CO-OPERATE WITH THE PROCEEDING S BEFORE CIT(A) WITHOUT ANY DEMUR , FAILING WHICH, THE CIT(A) SHALL BE AT LIBERTY TO CONCLUDE THE APPELLATE PROCEEDINGS IN AC CORDANCE WITH LAW. HENCE, THE ORDERS OF THE CIT(A) ARE SET ASIDE AND ALL THE IT(SS)A NOS. 307 & 308/AHD/16 [TEJAS S. JOSHI & SUR ESH V. JOSHI VS. DCIT] A.YS. 2009-10 & 2012-13 - 3 - ISSUES RAISED IN THE CAPTIONED APPEALS ARE RESTORED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASS ESSEE. 3. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 03/08/2018 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- -.% / REVENUE 2.% / ASSESSEE /. ( # 0( / CONCERNED CIT 4. # 0(- / CIT (A) 3.4%56!7(7$ 8 8 / DR, ITAT, AHMEDABAD 9.6:; / GUARD FILE. BY ORDER / 8 / 8 THIS ORDER PRONOUNCED IN OPEN COURT ON 03/08/20 18