The ITO, Ward-3(2)(4), Ahmedabad V. Smt. Ranjan Hasmukhrai Goglani, Ahmedabad

MA 329/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4829 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Ahmedabad
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO. 329/AHD/2018 ITO VS. RANJAN HASMUKRAI GAGLANI ASSESSMENT YEAR : 2013-14 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VP AND MS. MADHUMITA ROY, JM] MA NO. 329/AHD/2018 ARISING OUT OF ITA NO. 1196/AHD/2018 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER ....................... APPLICANT WARD 3(2)(4), AHMEDABAD VS RANJAN HASMUKHRAI GAGLANI ................. RESPONDENT F-703, VISHWANATH SOPAN, 18 ND AVENUE, OPP. O7 CLUB, SKY CITY ROAD, SHELA, DIST : AHMEDABAD [PAN : ADHPG 5695 F] APPEARANCES BY MUDIT NAGPAL, FOR THE APPLICANT MEHUL K PATEL, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2019 DATE OF PRONOUNCEMENT : 11.06.2019 O R D E R PER PRAMOD KUMAR, VP: 1. THIS MISCELLANEOUS APPLICATION POINTS OUT THE FO LLOWING MISTAKE IN OUR ORDER DATED 26 TH JUNE 2018:- ....IN THE CASE OF SMT. RANJAN HASMUKHRAI GAGLANI (PAN: ADHPG5695FJ FOR A.Y.2013-14, THE LD.CLT(A)-3,AHMEDABAD VIDE NO CIT( A)/130/WD.3(2)(4)/16- 17 DATED 22.03.2018 HAS DISMISSED THE APPEAL OF THE ASSESSEE BY WAY OF PASSING EX-PARTE ORDER DATED 22.03.2018. AGAINST TH E SAID ORDER ASSESSEE PREFERRED APPEAL BEFORE THE LD. ITAT ON THE GROUND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDING BEFORE THE CIT(A) DUE TO NON SERVICE OF NOTICE DUE TO CHANGE OF ADDRESS. THE LD. ITAT VIDE ITA NO.1196/AHD/2018 DATED 26.06.2018 HAS REMITTED THAT MATTER TO THE FI LE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 3. FURTHER, IT IS HUMBLY SUBMITTED THAT HONBLE GU JARAT HIGH COURT IN THE CASE OF PR.CIT-3, AHMEDABAD V ASHOKJI CHANDUJI THAKOR, R /TAX APPEAL NO 710- MA NO. 329/AHD/2018 ITO VS. RANJAN HASMUKRAI GAGLANI ASSESSMENT YEAR : 2013-14 PAGE 2 OF 3 714 & 717 OF 2018 DATED 27.06.2018 HAS DECIDED THAT ITAT WAS NOT JUSTIFIED IN SETTING ASIDE THE J ASSESSMENT TO CIT(A), WITHOU T ASSIGNING ANY REASON, WHEN THE APPELLANT HAD FAILED TO APPEAR BEFORE THE AO AS WELL AS CIT(A) DESPITE SEVERAL OPPORTUNITIES AND ACCORDINGLY THE O RDER OF AO/CIT(A) WAS RESTORED. 4. ON PERUSAL OF THE SAME THIS OFFICE HAS RECEIVE D A LETTER FROM JCIT,RANGE- 3(2), AHMEDABAD VIDE NO JOINT.CIT/R.3(2)/ITAT ORDER /RHG/2018-19 DATED 29/11/2018 ALONG WITH PR.CIT-3, AHMEDABAD'S LETTER VIDE NO. PR.CIT- 3/ITO(TECH)/260A/ABD/2018-19 DATED 27/11/2018 AND J CIT(JUDICIAL) AHMEDABAD'S LETTER VIDE NO PR.CCIT/CIT(JUD)/ABD/260 A/2018-19/602/04 DATED 20.11.2018 DIRECTING THIS OFFICE TO FILE A MI SCELLANEOUS APPLICATION BEFORE ITAT, AHMEDABAD IN THE CASE OF SMT. RANJAN H ASMUKHRAI GAGLANI (PAN: ADHPG5695F) FOR A.Y. 2013-14 (ITA NO 1196/AHD /2018 DATED 26.06.2018). 5. IN VIEW OF ABOVE, THIS MISCELLANEOUS APPLICATIO N IS BEING FILED TO DRAW THE KIND ATTENTION OF THE HONBLE ITAT IN THE ABOVE MAT TER, RAISING THE GROUNDS OF APPEAL AS ATTACHED WITH THIS PROPOSAL. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 3. WE FIND THAT THE MATTER WAS REMITTED TO THE FILE OF THE CIT(A) ON THE BASIS OF FOLLOWING REASONING:- 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, IT WAS NOTICED THAT THE IMPUGNED ORDER DATED 22.03.2018 PASSED BY THE LEARN ED CIT(A) IS AN EX- PARTE ORDER AND THAT THE APPELLANT COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). THE IMPUGNED ORDER IS THUS PASSED WITHOUT THE BENEFIT OF ASSISTANCE BY THE ASSESSEE APPELLANT AND THE ASSESSEE APPELLAN T IS NOW IN APPEAL BEFORE US. 3. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT THE NOTICES ISSUED BY THE CIT(A) WERE NOT SERVED ON THE ASSESSEE AS THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE; HOWEVE R, LEARNED COUNSEL FOR THE ASSESSEE UNDERTAKES TO ENSURE PROPER COMPLIANCE OF THE SAME IF ANOTHER OPPORTUNITY IS PROVIDED TO PRESENT HER CASE BEFORE THE LEARNED CIT(A). LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTIO N 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. IN THIS VIEW OF THE MATTER AND WITH THE CONSENT OF LEARNED DEPARTME NTAL REPRESENTATIVE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE F ILE OF LEARNED CIT(A) FOR FRESH ADJUDICATION AND THE ASSESSEE APPELLANT BE GIVEN A REASONABLE OPPORTUNITY OF HEARING. WE ORDER SO. 4. WE FURTHER FIND THAT IT IS NOT EVEN DISPUTED THA T THE HEARING NOTICE WAS NOT SERVED ON THE APPELLANT. IN ANY CASE, THE DECISION WAS BASED ON A CONCESSION MADE MA NO. 329/AHD/2018 ITO VS. RANJAN HASMUKRAI GAGLANI ASSESSMENT YEAR : 2013-14 PAGE 3 OF 3 BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. IN THE SE CIRCUMSTANCES, GRIEVANCE RAISED IN THE PRESENT APPLICATION IS CLEARLY MISCON CEIVED. WE REJECT THE APPLICATION AS DEVOID OF LEGALLY SUSTAINABLE MERITS. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 11 TH DAY OF JUNE, 2019 SD/- SD/- MS. MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESI DENT) AHMEDABAD, DATED THE 11 TH DAY OF JUNE, 2019 **BT COPIES TO: (1) THE APPLICANT (2) THE RESPON DENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION ORDER PREPARED AS PER 2 PAGES MAN USCRIPTS OF HONBLE VP.(ATTACHED)... ATTACHED....11.06.2019.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 11.06.2019..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .11.06.2019.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .. 11.06.2019..... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . . 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: ......