Smt.Shardaben B. Patel, Ahmedabad v. The Income Tax Officer, Ward-5(3)(5), Ahmedabad

ITA 833/AHD/2019 | 2013-2014
Pronouncement Date: 19-11-2019 | Result: Dismissed

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Appeal Details

RSA Number 83320514 RSA 2019
Assessee PAN ABCPP5208J
Bench Ahmedabad
Appeal Number ITA 833/AHD/2019
Duration Of Justice 6 month(s) 6 day(s)
Appellant Smt.Shardaben B. Patel, Ahmedabad
Respondent The Income Tax Officer, Ward-5(3)(5), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 19-11-2019
Appeal Filed By Assessee
Tags 833
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 19-11-2019
Assessment Year 2013-2014
Appeal Filed On 13-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER & MS. MADHUMITA ROY JUDICIAL MEMBER I.T.A. NO. 833/AHD/2019 (ASSESSMENT YEAR: 2013-14) SMT. SHARDABEN B PATEL D/85 SHAKTIDHARA SOCIETY INDIA COLONY ROAD BAPUNAGAR AHMEDABAD VS. ITO WARD-5(3)(5) AHMEDABAD [PAN NO. ABC PP5 208 J] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SMT. APARNA AGARWAL CIT D.R. DATE OF HEARING 31.10.2019 DATE OF PRONOUNCEMENT 19.11.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28.03.2019 PASSED BY THE LEARNED CO MMISSIONER OF INCOME TAX APPEALS- 5 AHMEDABAD UNDER SECTION 143( 3) R.W.S. 263 OF THE INCOME TAX ACT 1961(HEREINAFTER REFERRED TO AS THE ACT) ARISING OUT OF THE ASSESSMENT ORDER PASSED BY THE LEARNED ITO WARD 5(3)(5) FOR ASSESSMENT YEAR 2013-14. 2. TODAY AT THE TIME OF HEARING OF THE INSTANT APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE BUT IT APPEARS FROM THE R ECORDS THAT THE LEARNED COUNSEL MR. KARTHIK NATARAJAN FOR THE ASSESSEE MADE A WRITTEN REQUEST ON 30.10.2019 I.E. YESTERDAY TO RECORD THEIR APPEARANC ES IN THE ORDER. IN FACT ITA NO.833/AHD/2019 SMT. SHARDABEN B PATEL VS. ITO ASST.YEAR 2013-14 - 2 - THE MATTER WAS FIXED FOR EARLY HEARING ON 30.10.201 9 WHEN THE HONBLE BENCH COULD NOT FUNCTION AND HENCE SUCH REQUEST WAS MADE BY THE LEARNED COUNSEL APPEARING ON BEHALF OF THE ASSESSEE . 3. IT FURTHER APPEARS ON RECORD THAT THE INITIAL ORDE R UNDER SECTION 263 DATED 21.03.2018 PASSED BY THE LEARNED PRINCIPAL CO MMISSIONER OF INCOME TAX AHMEDABAD-5 IN CONNECTION WITH THE ASSE SSMENT ORDER PASSED BY THE AO DATED 24.07.2015 HAS BEEN QUASHED BY THE CO-ORDINATE BENCH IN ITA NO. 1026/AHD/2018 FOR ASSESSMENT YEAR 2013-14 BY AND UNDER AN ORDER DATED 25.09.2019 A COPY OF THE SAID ORDER HAS ALSO BEEN ANNEXED WITH THE RECORD FILED BEFORE US. 4. A FURTHER SUBMISSION DATED 17.102019 WRITTEN BY TH E ASSESSEE ADDRESSING THE REGISTRAR ITAT REITERATED THIS FACT UAL POSITION AS NARRATED ABOVE. VIRTUALLY HE PRAYS FOR DISMISSAL OF THIS APP EAL AS INFRUCTUOUS. 5. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LE ARNED REPRESENTATIVE OF THE REVENUE MRS. APARNA AGARWAL VEHEMENTLY OBJECTED OF KEEPING THE MATTER FOR EARLY HEARING SI NCE THE VERY BASIS OF THE RE ASSESSMENT BEING THE ORDER DATED 21.03.2018 UNDER SECTION 263 OF THE ACT BEING DISMISSED BY THE CO-ORDINATE BENCH. T HE QUESTION OF RECOVERY OF DEMAND DOES NOT ARISE AND KEEPING THE M ATTER FOR EARLY DISPOSAL BECOMES UNNECESSARY AS ALSO SUBMITTED BY H ER. SHE THEREFORE PRAYS FOR THE MATTER TO BE LISTED FOR DISPOSAL IN D UE COURSE. 6. WE HAVE HEARD THE LEARNED DR WE HAVE ALSO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD FROM WHICH IT APPEARS THAT PRACTICALLY THE VERY BASIS OF THE IMPUGNED ORDER BEING THE ORDER DA TED 21.03.2018 HAS ITA NO.833/AHD/2019 SMT. SHARDABEN B PATEL VS. ITO ASST.YEAR 2013-14 - 3 - BEEN QUASHED BY THE CO-ORDINATE BENCH BY AND UNDER ITS ORDER DATED 25.09.2019 THE ORDER IMPUGNED HAS LOST ITS FORCE AN D THE APPEAL BECOMES INFRUCTUOUS. HENCE THE APPEAL IS DISMISSED AS INFRU CTUOUS. 7. IN THE RESULT THE ASSESSEES APPEAL IS DISMISSE D. THIS ORDER PRONOUNCED IN OPEN COURT ON 19 / 1 1 /201 9 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/11/2019 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 31.10.2019 (DICTATION IN DRAGON ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 31 .10.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .11.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .11.2019 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S .11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.2019 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