LILA THAKORBHAI PATEL,BHARUCH vs. DCIT,INTL.TAXATION, BARODA

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCE, SURAT BEFORE SHRI AMARJIT SINGH, JM & SHRI O.P.MEENA, AM आयकर अपील सं/ I.T.A. No.183/SRT/2017 (निर्धारण वर्ा / Assessment Year: 2010-11) Lila Thakorbhai Patel बिधम/ DCIT, Intl. Taxation At & Post. IIav, Hansot 3rd Floor, Room No.331, Vs. Bharuch Aayakar Bhavan, Ashram C/o Bhadresh Soni Shital Road, Ahmedabad-380009. Park Society, Opp. Agricultural University, Vijalpore, Navsari-396450, Gujarat. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. AEAPP1001J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Mehul R. Shah Revenue by: Shri B. P. K. Panda (Sr. DR) सुनवाई की तारीख / Date of Hearing: 26/09/2019 घोषणा की तारीख /Date of Pronouncement: 30/09/2019 आदेश / O R D E R PER AMARJIT SINGH, JM: The assessee has filed the present appeal against the order dated 21.06.2017 passed by the Commissioner of Income Tax (Appeals) -13, Ahmedabad [hereinafter referred to as the “CIT(A)”] relevant to the A.Y.2010-11. 2. The assessee has raised the following grounds: -

ITA No. 183/SRT/2017 A.Y.2010-11 opportunity of being heard and without considering the facts and explanation given by the assessee. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in not adjudicating grounds of appeal. He ought to have passed the speaking order after giving the reason for his decision. 3. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in treating the assessee's appeal as invalid, even though the assessee was not required to file her appeal by e-filling procedure as per Notification No. S.0.637(E) dated 01.03.2016 and Rule 45 of the I.T. Rules,1962. 4. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in passing ex-parte order and thereby confirming the action of the assessing officer in reopening the case of assessee u/s 147/148 of the Act and passing order u/s. 144 r.w.s. 147 of the Act. 5. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has erred in passing ex-parte order and thereby confirming the action of the assessing officer in making addition of Rs. 21,07,143/-on account of Income from Capital Gain(STCG) though the assessee was not the owner of any property and had not sold any property in the year under consideration. 6. It is therefore prayed that assessment framed u/s 144 r.w.s. 147 of the Act may kindly be quashed and/or addition made by assessing officer and confirmed by CIT(A) may please be deleted. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. We have heard the argument advanced by the Ld. Representative of the parties and perused the record. We noticed that the CIT(A) did not decide the case on merits. The assessee filed the appeal manually before the CIT(A)-13 on 27.06.2017 against the order of the AO dated 22.03.2016 for the A.Y.2010-11. The appeal nowhere seems delayed when filed before the CIT(A) manually. The CIT(A) dismissed the appeal of the assessee on the basis of this fact that the assessee did not file the return electronically and appeal also before the CIT(A) electronically. Technically flaw cannot be

ITA No. 183/SRT/2017 A.Y.2010-11 treated as hurdle for the execution of the justice. The appeal filed by assessee before the CIT(A) nowhere seems time barred. The issues raised by assessee are required to be decided on merits. Taking into account all the facts and circumstances, we set aside the finding of the CIT(A) on all the issues and restore the matter before the CIT(A) to decide the matter of controversy afresh by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, the appeal filed by the assessee is hereby allowed for statistical purposes. 4. In the result, the appeal filed by the assessee is hereby ordered to be allowed for statistical purposes. Order pronounced in the open court on 30/09/2019. Sd/- Sd/- (O. P. MEENA) (AMARJIT SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER सुरत/ Surat, दिन ांक Dated: 30/09/2019/Vijay Pal Singh, Sr.PS Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / / TRUE COPY / / Assistant Registrar, Surat