JAGDISHBHAI LABHUBHAI GADHIYA,SURAT vs. THE DCIT, CIRCLE-1(3), SURAT

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ITA 588/SRT/2018Status: DisposedITAT Surat06 July 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order without adjudicating the issue on merits or considering the assessee's submitted statement of facts. Therefore, the Tribunal decided to give the assessee another opportunity to present their case.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the CIT(A) without considering the statement of facts. The assessee requested a remittance for fresh adjudication, and the Revenue did not object.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the assessee's submissions and adjudicating the appeal on merits.

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: Ms. Chetali Shah - CA
Hearing: 05/07/2021Pronounced: 06/07/2021

Assessee by : Ms. Chetali Shah - CA Respondent by : Ms.Anupama Singla – Sr.DR सुनवाईक�तार�ख/ Date of Hearing : 05/07/2021 घोषणाक�तार�ख/Date of Pronouncement : 06/07/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by assessee pertaining to Assessment Year 2014-15 is directed against the order passed by the ld.Commissioner of Income Tax(Appeals)-2, Surat [Ld.CIT(A)] dated 20.06.2018.

2.

At the outset itself, the Ld.Counsel submits that during the appellate proceedings, the assessee has submitted statement of facts, however, the Ld.CIT(A) did not consider the statement of facts to adjudicate the assessee’s issue. The Ld.Counsel also states that order passed by the Ld.CIT(A) is an ex-parte order and there is no adjudication on merits, therefore, the matter may be remitted back to the file of the Ld.CIT(A) for fresh adjudication.

3.

On the other hand, the ld.Departmental Representative for the Revenue submits that assessee has not appeared during the appellate proceedings despite giving him lot of opportunities, therefore, the Ld.CIT(A) has passed the ex-parte order. However, Ld.DR did not raise any objection if the matter is remitted back to the file of Ld.CIT(A) for fresh adjudication.

A.Y. 2014-15 Jagdishbhai Labhubhai Gadhiya, Surat

4.

We have heard both the parties and perused the material available on record. We note that order passed by the Ld.CIT(A) is an ex-parte order. The Ld.CIT(A) did not adjudicate the issue on merits. The Ld.CIT(A) did not consider the material available on record i.e. statement of facts submitted by the assessee to adjudicate the assessee’s issue on merit, therefore, we are of the view that one more opportunity should be given to the assessee to plead his case before the Ld.CIT(A), hence, we remit this lis back to the file of the Ld.CIT(A) for fresh adjudication.

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