SMT. BHADRABEN J. PAREKH,SURAT vs. THE INCOME TAX OFFICER, WARD-1, BARDOLI

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ITA 532/SRT/2018Status: DisposedITAT Surat28 October 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to adjudicate the issue on merits and did not follow the mandate of Section 250(6) of the Act. Therefore, the matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2014-15 was directed against an order of the CIT(A). The CIT(A) passed an ex parte order without adjudicating the issue on merits. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits and followed the prescribed procedure. The procedural irregularity in the CIT(A)'s ex parte order.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINISmt. Bhadraben J. Parekh,

For Respondent: Shri Deependra Kumar, Sr. DR
Hearing: 08.11.2021Pronounced: 08.11.2021

O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

The captioned appeal filed by the assessee, pertaining to Assessment Year 2014-15, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-1, Surat in Appeal No. CIT(A)-1/11604/2016-17 dated 24.05.2018, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 16.12.2016.

2.

At the outset, we note that none appeared on behalf of the assessee, however, ld. Departmental Representative (ld. DR) for the Revenue has appeared on behalf of the Revenue and stated that ld.CIT(A) has passed an ex parte order without adjudicating the issue on merits, therefore the assessee’s case may be remitted back to the file of the ld. CIT(A) to adjudicate the issue afresh. We have heard Ld. Departmental Representative (ld. DR) for the Revenue and perused the material available on record. We note that ld. CIT(A) did not discuss the issue ground-wise, on merits. The ld. CIT(A) did not pass the order as per the mandate of the provisions of section 250(6) of the Act. The ld. CIT(A) also did not consider the assessment order and assessment records

2 ITA.532/SRT/2018/AY.2008-09 Babubhai K. Bhadiyadra to adjudicate the assessee’s issue on merits, therefore we are of the view that the issue may be remitted back to the file of the ld. CIT(A) for fresh adjudication. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced on 08/11/2021 by placing result on notice board.

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