Shri Chandresh Kanubhai Patel,, Baroda v. The Income Tax Officer, Ward-2(3),, Baroda

ITA 2412/AHD/2013 | 2009-2010
Pronouncement Date: 18-10-2016 | Result: Allowed

Appeal Details

RSA Number 241220514 RSA 2013
Assessee PAN AJSPP6335L
Bench Ahmedabad
Appeal Number ITA 2412/AHD/2013
Duration Of Justice 3 year(s) 10 day(s)
Appellant Shri Chandresh Kanubhai Patel,, Baroda
Respondent The Income Tax Officer, Ward-2(3),, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 18-10-2016
Assessment Year 2009-2010
Appeal Filed On 08-10-2013
Judgment Text
I.T.A. NO . 2412 /AHD/201 3 A SSESSMEN T Y EAR: 200 9 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 2412 /A HD/ 20 1 3 ASSESSMENT Y EAR : 200 9 - 10 CH ANDRESH KANUBHAI PATEL .... . ...... . ... . APPELLANT 303 ANAND HOUSE PH - 4 EME TEMPLE ROAD FATEHGUN J BARODA 390 018. [ PAN: A JSPP 6335 L ] VS. INCOME TAX OFFICER WARD 2 (3) BARODA. ... ............ . RESPONDENT APPEARANCES BY: P.M. MEHTA FOR THE APPELLANT O.P. MEENA FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 19 .0 7 .2016 DATE OF PRONOUNCING THE ORDER : 18 .10.2016 O R D E R 1. BY WAY OF THIS APPEAL THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 5 TH JUNE 2013 PASSED BY THE LEARNED CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 ( THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING IT WAS NOTICED THAT THE LEARNED CIT(A) HAS PASSED THE ORDER EX - PARTE QUA THE ASSESSEE. I T WA S SUBMITTED BY THE ASSESSEE THAT THE CASE W A S FIXED FOR THE FIRST TIME ON 11.02.2013 AND ADJOURNMENT REQUEST W A S MADE FOR THE SAID HEARING. THE ONLY NOTICE RECEIVED BY THE ASSESSEE WHICH REMAINED UN - COMPLIED WITH WAS NOTICE FOR HEARING ON 25.03.2013 A ND THIS NON - COMPLIANCE WAS DUE TO COMMUNICATION GAP BETWEEN THE ASSES SE E AND HIS AUTHORISED R E PRESENTATIVE. THE ASSESSEE THEREFORE POINTS OUT THAT THE NON - APPEARANCE BEFORE THE LEARNED CIT ( A ) WAS DUE TO A BONAFIDE ERROR. HE FURTHER SUBMITS THAT GIVEN AN OPPORTUNITY HE WILL DULY COMPLY W ITH THE NOTICE FOR HEARING AND FULLY CO - OPERATE FO R AN EXPEDITIOUS DISPOSAL OF T HE APPEAL ON MERITS. I.T.A. NO . 2412 /AHD/201 3 A SSESSMEN T Y EAR: 200 9 - 10 PAGE 2 OF 2 3 . LEARNED DEPARTMENTAL REPRESENTATIVE RELIES ON THE STA N D OF THE LEARNED C IT(A) AND JUSTIFIED THE EX - PARTE DISMISSAL OF APPEAL BY THE LEARNED CIT(A) . 4 . H AVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUSED THE MA T ERIAL ON RECORD I AM OF THE CONSIDERED VIEW THAT IN T HE INTERE S T OF JUSTICE T HE MATTER MAY BE RESTORED TO TH E FILE OF LEARNED CIT ( A ) FOR FR E SH ADJUDICATION ON MERITS AFTER G IVING THE ASSESSEE AN OPPORTUNITY OF HE A RING BY WAY OF A PEAKING O R DER AND IN ACCORDANCE WITH LAW. I THEREFORE REMIT THE MA T TER TO T HE FILE OF THE LEARNED CIT(A) FOR FRESH ADJUDICATION IN THE LIGHT OF OBSERVATIONS ABOVE . AS THE MAT T E R STANDS RESTORED TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION ON MERITS DENOVO THE RE IS NO NEED TO DEAL WITH OTHER GROUNDS OF APPEAL I.E. WITH RESPECT TO MERIT OF THE CASE. THESE GROUNDS OF APPEAL GIVEN BY THE DIRECTION FO R FRESH ADJUDICATION BY THE CIT ( A ) ARE INFRUCTUOUS AND ACADEMIC AT THIS STAGE. 5 . IN THE RESULT APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. P RONOUNCED IN THE OPEN COURT TODAY ON 1 8 TH DAY OF OCTOBER 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 18 TH DAY OF OCTOBER 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES AHMEDABAD