SMT. ANKITA JAYESH SHAH,NA

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ITA 52/SRT/2018Status: DisposedITAT Surat26 October 2021AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte and non-speaking order without deciding grounds-wise and without examining records. Therefore, the Tribunal set aside the CIT(A)'s order and remitted the matter back for fresh adjudication.

What were the facts?

The assessee's appeal was against an ex-parte and non-speaking order by the CIT(A). The assessee could not appear before the CIT(A) due to serious illness of her in-laws and sought a remand for fresh adjudication.

What were the issues?

Whether the CIT(A) passed a valid order when it was ex-parte, non-speaking, and failed to decide grounds-wise. Whether the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM

For Appellant: Shri Sapnesh R Sheth, C.A
For Respondent: Shri Deependra Kumar– Sr.DR
Hearing: 27/10/2021Pronounced: 27/10/2021

सुनवाईकीतारीख/ Date of Hearing : 27/10/2021 घोषणाकीतारीख/Date of Pronouncement : 27/10/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to assessment year 2008- 09, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals)-Valsad dated 22.11.2017, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s.147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.03.2016. 2.At the outset itself, Learned Authorized Representative (AR) for the assessee, assailed the impugned order by contending that assessee could not appear before Ld. CIT(A) as the assessee’s mother-in-law and father-in-law were seriously ill during the period when the appellate proceedings were going on. Ld. AR submits evidence before the Bench relating to medical treatment of assessee’s mother-in- law (Vinaben B Shah) which is at paper book page 32 and the evidences regarding medical treatment of assessee’s father-in-law (Babulal Shah) is placed at paper book pages 34-42. The Ld. AR also submits that assessee made the partial compliance during the appellate proceedings, as the assessee appeared before the Ld. CIT(A) and submitted copy of return of income and then after took adjournment. The Ld. AR therefore prays that either the matter should be remitted back to the file of Assessing Officer or to the file of Ld. CIT(A) for de novo adjudication. 3. The ld. Senior DR for the Revenue debarred from objecting the stand of the ld. AR.

4.

We have heard both the parties and we note that in the assessee’s case under consideration, the assessment was carried out u/s 144 r.w.s 147 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. We not that ld. CIT(A) has not decided the issues ground-wise in respect of the grounds raised by the assessee in memo of appeal as per the mandate of provisions of section 250(6) of the Act. The ld. CIT(A) has not examined assessment records and relevant documents, and has not passed any speaking order. Considering the above facts, we note that assessee has not given opportunity of being heard and could not plead her case successfully before the ld. CIT(A). Hence, we are of the view that in the interest of justice an another opportunity to contest the appeal before the Ld. First appellate authority may be granted to the assessee. 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.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced at the time of hearing of appeal on Wednesday, 27th October, 2021 in the Virtual Court of hearing. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/िदनांक/ Date:27/10/2021 Dkp Outsourcing Sr.P.S.

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