What did the Tribunal hold?

The Tribunal held that to prevent miscarriage of justice, the assessee should be given an opportunity to represent their case before the CIT(A). The matter was set aside for fresh adjudication.

The assessee's appeal was decided ex-parte by the CIT(A) without granting a further opportunity of hearing. The assessee contended that the matter should be set aside for fresh adjudication.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without providing adequate opportunity of hearing to the assessee.

M/S. Shree Rang Developers vs DCIT | ITAT Ahmedabad 2019

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri M. K. Patel, A.R

For Respondent: Ms. Nilam Das Gupta, Sr.D.R

Hearing: 08/05/2019Pronounced: 10/05/2019

PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 16.11.2016 passed by the Commissioner of Income Tax (Appeals)-10, Ahmedabad under section 143(3) of the Income Tax Act, 1961 (in short ‘the Act’) arising out of the order dated 24.02.2016 passed by the DCIT, Circle – 2(2), Ahmedabad for the Assessment Year 2013-14.

ITA No.201/Ahd/2017 Shree Rang Developers vs. DCIT Asst.Year –2013-14 - 2 - 2. At the time of hearing of the instant appeal, the Learned Counsel appearing for the assessee submitted before us that the order impugned has been passed on merit ex-parte by the first appellate authority. In fact, he prayed for the issue to be set aside to the file of the Learned CIT(A) for fresh adjudication of the matter since he has not granted a further opportunity of hearing by the Learned CIT(A) while deciding the matter against the assessee. The Learned DR on the other hand has not made any serious objection to the contention made by the Learned CIT(A). However, he relies upon the order passed by the authorities below. It is on record that initially the matter was fixed for hearing on 04.05.2016 when none appeared on behalf of the assessee in spite of notice being served upon the assessee. The matter was further fixed for final hearing on 20.10.2016. Since on that particular date none appeared on behalf of the assessee nor any adjournment has been sought for on his behalf the Learned CIT(A) on the basis of record before him finalized the matter confirming the order passed by the Learned AO.

Heard the respective parties, perused the relevant materials available on record. Having regard to the facts and circumstances of the case we are of the considered view that in order to prevent the miscarriage of justice an opportunity of hearing be given to the assessee to represent his case before the Learned CIT(A) and we thus set aside the issue to the file of the Learned CIT(A) to adjudicate the same afresh after affording an opportunity of hearing to the assessee and upon taking into consideration the evidences already on record and also the evidences which the assessee may chose to file at the time

ITA No.201/Ahd/2017 Shree Rang Developers vs. DCIT Asst.Year –2013-14 - 3 -

of hearing of the instant appeal. Assessee’s appeal is, thus, allowed for statistical purposes.

In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced in Open Court on 10/05/2019

Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 10/05/2019 Priti Yadav, Sr.PS

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-10, Ahmedabad. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 09.05.2019 (Dictation pages 2) 2. Date on which the typed draft is placed before the Dictating Member 10.05.2019 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S …10.05.2019 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

M/S. SHREE RANG DEVELOPERS,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), AHMEDABAD

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