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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the assessee is directed against the order dated 24.03.2017 passed by the Commissioner of Income Tax (Appeals) - 6, Ahmedabad arising out of the order dated 15.03.2015 passed by the ACIT, Central Circle – 1, Bhavnagar under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year 2012-13.
It appears from the records before us that the assessee has not been able to appear before the Learned CIT(A) in spite of given appropriate opportunity of being heard; the date of hearing fixed by the Learned CIT(A) is also reflecting from the said order impugned before us. Since the assessee failed to appear before the Learned CIT(A), having no other alternative, the matter taken up ex-parte and order passed accordingly.
- 2 - Darshak Rameshchand Shah vs ACIT Asst.Year – 2012-13
At the time of hearing of the instant appeal, the Learned Counsel appearing for the assessee submitted before us that on the following date the AR appeared before the Learned CIT(A) but the Learned CIT(A) has not made entry of all the dates of hearing : “2. The learned CIT(A) has passed ex parte order on a factually incorrect basis that none attended for the appellant. In fact, the AR of the appellant appeared on the following dates before the same CIT(A):
23/08/2016, 06/09/2016, 08/09/2016, 15/09/2016, 25/10/2016, 24/11/2016, 29/11/2016, 20/12/2016, 28/12/2016, 09/01/2017, 16/02/2017, 22/02/2017, 16/03/2017 & 21/03/2017.
Date of hearing Facts mentioned in appellate order 09.06.2016 Adjournment application was filed because AR had met with an accident and was unable to appear. 20.10.2016 Appeared but matter not taken up as ld. CIT(A) himself was absent 20.12.2016 Appeared but matter not taken up as ld. CIT(A) himself was absent 11.01.2017 Two matters heard before CIT(A) shortly after, on 19.01.2017 19.01.2017 Appeared but matter not taken up 16.02.2017 Appeared but matter not taken up as ld. CIT(A) himself was absent 16.03.2017 Two matters heard before ld. CIT(A) on ' 20.03.2017 (before order date)
He, therefore, prays the matter to be remitted back to the file of the Learned CIT(A) for proper adjudication of the matter.
Heard the respective parties, perused the relevant materials available on record. It appears that the case has been finalized by the Learned CIT(A) ex-parte. Though on - 3 - Darshak Rameshchand Shah vs ACIT Asst.Year – 2012-13 certain dates the assessee appeared before the said authorities but the same is not reflected in the order impugned. We, therefore, in order to prevent the miscarriage of justice we set aside the issue to the file of the Learned CIT(A) to finalize it afresh upon giving a reasonable opportunity of being heard to the assessee and upon taking into consideration the relevant evidence already placed on record and also the evidence which the assessee may choose to file at the time of hearing of the appeal. However, we make it clear that the assessee will also co-operate with the Learned CIT(A) and will not taken unnecessary adjournment, whatsoever.