ITO, Ward-3(3)(3), Ahmedabad V. Smt. Neelu Gupta, Ahmedabad

MA 296/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5300 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

MA NOS. 296 TO 299/AHD/2018 ITO VS. NEELU GUPTA ASSESSMENT YEAR: 2008-09 TO 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VP AND RAJPAL YADAV JM] M.A. NOS. 296 TO 299/AHD/2018 (IN IT(SS)A NOS. 12 TO 15/AHD/2017) ASSESSMENT YEAR: 2008-09 TO 2011-12 THE INCOME TAX OFFICER ..................AP PLICANT WARD-3(3)(3), AHMEDABAD VS. NEELU SANJAY GUPTA ..... .......................RESPONDENT B-202, DHANANJAY TOWER, ANANDNAGAR ROAD, SATELLITE, AHMEDABAD [PAN : ADYPG 0351 K] APPEARANCES BY: NONE, FOR THE APPLICANT SD DEV, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 18.01.2019 DATE OF PRONOUNCING THE ORDER : 28.01.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE ASSESSING OFFICER APPLICANT HAS POINTED OUT THAT THE TRIBUNAL WAS NOT JUSTIFIED IN REMANDING THE MATTER TO THE FILE OF THE CIT(A) EVEN THOUGH THE ASSESSEE DID NOT HAVE ANY REASONABLE CAUSE FOR NON- APPEARANCE BEFORE THE LD. CIT(A). IT HAS BEEN POIN TED OUT THAT THE HEARING WAS FIXED BEFORE THE CIT(A) ON A NUMBER OF OCCASIONS, BUT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS. IN THESE CIRCUMSTANCES, THE TRIBUNAL O UGHT NOT TO HAVE REMITTED THE MATTER TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICA TION. IN SUPPORT OF INCORRECTNESS OF THE STAND OF THE TRIBUNAL, RELIANCE HAS BEEN PLACED ON THE JUDGMENT OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF ASHOKJI CH ANDUJI THAKORE, IN TAX APPEAL NO. 710 OF 2018. 2. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE, THOUGH NONE APPEARED FOR THE ASSESSEE. WE HAVE PERUSED THE MAT ERIAL ON RECORD AND DULY CONSIDERED THE APPLICABLE LEGAL POSITION. WE FIND T HAT THE TRIBUNAL IN THE IMPUGNED ORDER HAS, INTER ALIA , OBSERVED AS FOLLOWS:- 4. IN RESPONSE TO A QUESTION FROM THE BENCH, LEARN ED DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT HE HAS NO OBJECTI ON TO THE MATTER BEING REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICA TION DE NOVO, AFTER GIVING YET ANOTHER REASONABLE OPPORTUNITY OF HEARING TO THE A SSESSEE. WE THINK THIS IS A MA NOS. 296 TO 299/AHD/2018 ITO VS. NEELU GUPTA ASSESSMENT YEAR: 2008-09 TO 2011-12 PAGE 2 OF 2 FAIR APPROACH AND SINCE THE LEARNED CIT(A) DID NOT HAVE THE BENEFIT OF ASSISTANCE FROM THE ASSESSEE APPELLANT, THE MATTER SHOULD BE REMITTED TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE NOVO, AF TER GIVING YET ANOTHER OPPORTUNITY OF HEARING. IN ANY CASE, THERE IS NO R EASON FOR AN APPELLATE FORUM BEING BYPASSED AND THE MATTER BEING TAKEN UP DIRECTLY BEFORE US FOR ADJUDICATION ON MERITS. 3. AS CLEARLY EVIDENT FROM THE ABOVE OBSERVATIONS, THE MATTER WAS REMITTED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION WITH THE CONSENT OF, AND AS A RESULT OF CONCESSION BY, THE LEARNED COMMISSIONER (DR). IN T HESE CIRCUMSTANCES, IT IS NOT POSSIBLE FOR US TO REVISIT OUR DECISION OF REMITTIN G THE MATTER TO THE FILE OF THE CIT(A) AT THIS STAGE. GRIEVANCE RAISED IN THE RECTIFICATION PETITIONS IS, THEREFORE, DEVOID OF ANY LEGALLY SUSTAINABLE MERITS. WE REJECT THE SAME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 28 TH JANUARY, 2019. SD/- SD/- RAJPAL YADAV PRAMO D KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 28 TH JANUARY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (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: ......18.01.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 18.01.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 28.01.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 28.01.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 28.01.2019.... 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: ......