Pravinchandra Naranbhai Patel, Ahmedabad V. The Income Tax Officer, Ward-4(2)(4), Ahmedabad

MA 66/AHD/2023

AI Insights

This case involves a Miscellaneous Application filed by the assessee, Pravinchandra Naranbhai Patel, against the order of the ITAT in ITA No. 18/Ahd/2023 for the Assessment Year 2012-13. Initially, the ITAT had restored the matter to the file of the CIT(A) for fresh consideration. However, the assessee requested a recall of the ITAT's order to set aside the matter to the Assessing Officer for de-novo consideration, as originally requested during the ITAT's hearing. The Tribunal, considering the facts and in the interest of justice, decided to recall the previous order and restore the matter to the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131534 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 19-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 01-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member P r a v i n c h a n d r a N a r an b h a i P a t el , P r o p . N an so n Fo u n d r y, 1 3 5 , A s h i r v ad I n d u s t r i e s E s t at e , Op p N e w Fr u i t M a r k e t , Na r o d a R o a d , Ah m ed ab ad - 3 8 0 0 2 5 P A N : A AX P P3 1 2 0 B ( A p p e l l a n t ) V s T h e I T O , Wa r d - 4 ( 2 ) ( 4 ) A h m e d a b a d ( R e s p o n d e n t ) A s s e s s e e b y : S h ri D h i na l S h a h, A . R . R e v e n u e by : M s. Sa u my a P a n d e y J a i n, Sr . D . R. D a t e o f h e a ri n g : 2 0 - 1 0 - 2 0 2 3 D a t e o f p r o n o u n c e m e n t : 0 7 - 1 1 - 2 02 3 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is the Miscellaneous Application filed by the assessee against the order of ITAT in ITA No. 18/Ahd/2023 A.Y. 2012-13 vide order dated 26-07-2023. 2. The primary contention raised by the assessee before us is that while passing the order, at the request of the assessee, the matter was restored to the file of ld. CIT(A) for de-novo consideration after giving due opportunity of hearing to the assessee. It was submitted before us that during the course of original hearing before ITAT, it was M.A. No. 66/Ahd/2023 (In ITA No. 18/Ahd/2023) Assessment Year 2012-13 M.A. No. 66/Ahd/2023 (In I.T.A No. 18/Ahd/2023) A.Y. 2012-13 Page No. Pravinchandra Naranbhai Patel vs. ITO 2 submitted that the Assessing Officer had passed the assessment order in the absence of sufficient information for the reasons stated in the order. Therefore, it would be desirable to restore the matter to the Assessing Officer for de-novo consideration. However, the ITAT restored the matter to the ld. CIT(A) for fresh consideration. Accordingly, it was requested that the original ITA may be recalled and the matter may be set aside to the file of Assessing Officer for de-novo consideration as requested during the course of original hearing before ITAT. 3. In our considered view, looking into the facts of assessee’s case, in the interest of justice, the order dated 26-07-2023 is hereby recalled to the limited extent that now the matter is being restored to the file of ld. Assessing Officer for de-novo consideration, after giving due opportunity of hearing to the assessee. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 07-11-2023 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 07/11/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद