Bhavik Navinchandra Shah, Ahmedabad v. ACIT, Circle-6(1), Ahmedabad

ITA 2248/AHD/2018 | 2014-2015
Pronouncement Date: 26-11-2019 | Result: Allowed

Appeal Details

RSA Number 224820514 RSA 2018
Assessee PAN AFLPS9234G
Bench Ahmedabad
Appeal Number ITA 2248/AHD/2018
Duration Of Justice 1 year(s) 17 day(s)
Appellant Bhavik Navinchandra Shah, Ahmedabad
Respondent ACIT, Circle-6(1), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 26-11-2019
Appeal Filed By Assessee
Tags 2248
Order Result Allowed
Bench Allotted B
Tribunal Order Date 26-11-2019
Last Hearing Date 22-10-2019
First Hearing Date 22-10-2019
Assessment Year 2014-2015
Appeal Filed On 09-11-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER& MS. MADHUMITA ROY JUDICIAL MEMBER I.T.A. NO. 2248/AHD/2018 (ASSESSMENT YEAR: 2014-15) BHAVIK NAVINCHANDRA SHAH 29 RANJIT SOCIETY OPP. HIRUBHAI TOWER MANINAGAR AHMEDABAD VS. ACIT CRICLE-6(1) AHMEDABAD [PAN NO. AFL PS9 234 G] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI KANUBHAI S. THAKKAR AR RESPONDENT BY : SHRI MUDIT NAGPAL SR. D.R. DATE OF HEARING 22.10.2019 DATE OF PRONOUNCEMENT 26.11.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 16.08.2018 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS) 6 AHMEDABAD UNDER SECTION 143(3) OF TH E INCOME TAX ACT 1961 (HEREINAFTER REFERRED AS TO THE ACT) AR ISING OUT OF THE ORDER DATED 20.12.2016 PASSED BY THE ACIT CRICLE-6 (1) AHMEDABAD FOR ASSESSMENT YEAR 2014-15. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE LD. CIT(A) ITA NO.2248/AHD/2018 BHAVIK NAVINCHANDRA SHAH VS. ACIT ASST.YEAR 2014-15 - 2 - HAS DISMISSED THE APPEAL IN LIMINE WITHOUT DISPOSING OF THE SAME ON MERIT IN THE ABSENCE OF THE ASSESSEE BEFORE HIM. H E PRAYS FOR SETTING ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A). 3. IT APPEARS THAT THE LD. CIT(A) HAS DISMISSED TH E MATTER ON DEFAULT SINCE THE ASSESSEE FAILED TO APPEAR ON THE DATE OF HEARING FIXED. THE ISSUE INVOLVED IN THAT PARTICULAR CASE HAS NOT BEEN DECIDED WHICH IS MANDATORY IN TERMS OF THE PROVISIO N LAID DOWN UNDER SECTION 250(6) OF THE ACT WHEREBY AND WHEREUN DER THE COMMISSIONER HAS BEEN ASSIGNED TO DISPOSE OF THE AP PEAL IN WRITING AND FURTHER HAS BEEN DIRECTED TO STATE THE POINTS F OR DETERMINATION THE DECISION THEREON AND THE REASON FOR SUCH DECISI ON. THUS THE ONUS CASTS UPON HIM TO DISPOSE OF APPEAL ON MERIT C ANNOT BE BRUSHED ASIDE BY THE LD. CIT(A) ONLY ON THE GROUND THAT THE ASSESSEE IS NOT PRESENT BEFORE HIM AND AS SUCH IS NOT INTERESTED IN PURSUING THE APPEAL. IN THAT VIEW OF THE MATTER WE FIND SUBSTAN CE IN THE ARGUMENT ADVANCED BY THE LD. ADVOCATE APPEARING FOR THE ASSE SSEE FOR SETTING ASIDE THE ISSUE TO THE LD. CIT(A) FOR FRESH ADJUDIC ATION OF THE SAME. TAKING INTO CONSIDERATION THE ENTIRE ASPECT OF THE MATTER WE REMIT THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRE CTION UPON HIM TO DECIDE THE SAME AFRESH UPON GIVING AN OPPORTUNITY O F BEING HEARD TO THE ASSESSEE AND ALSO UP ON TAKING INTO CONSIDERATI ON THE EVIDENCES ON RECORD AND ANY OTHER EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE APPEAL. WE FURT HER MAKE IT CLEAR ITA NO.2248/AHD/2018 BHAVIK NAVINCHANDRA SHAH VS. ACIT ASST.YEAR 2014-15 - 3 - THAT THE ASSESSEE WILL ALSO COOPERATE WITH THE LD. CIT(A) WITHOUT ASKING FOR ANY UNNECESSARY ADJOURNMENT. 4. IN THE RESULT THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 26 / 1 1 /201 9 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 26/11/2019 TANMAY TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. ! ' #$%% / DR ITAT AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER / (DY./ASSTT. REGISTRAR) ! #$ / ITAT AHMEDABAD 1. DATE OF DICTATION 22.10.2019 (DICTATION PAGES4) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22 .10.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .10.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .10.2019 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .10.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.11.2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER