PRITI GOVIND NEMANI,SURAT vs. INCOME TAX OFFICER WARD 1(3)(4), SURAT

Priti Govind Nemani Vs. ITO, Ward-1(3)(4), Surat /ITA No.47/SRT/2019 Page 1 of 2 आयकर अपील�य अ�धकरण,सुरत �यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.47/SRT/2019 �नधा�रण वष�/Assessment Year : 2010-11 Priti Govind Nemani, Vs. The Income Tax Officer, B-6, Gokul Row House, B/h. Sargam Ward-1(3)(4), Surat. Shopping Center, Parle Point, Surat. [PAN: ABRPN 1606 M] अपीलाथ� Appellant ��यथ�/Respondent �नधा�रती क� ओर से /Assessee by: Shri Kiran K. Shah – CA राज�व क� ओर से /Revenue by: Shri Prasoon Kabra - Sr.DR

14.05.2019 सुनवाई की तारीख/ Date of hearing: उ�घोषणा क� तार�ख/Pronouncement on: 14.05.2019 आदेश /O R D E R PER BHAVNESH SAINI, JM: This appeal by the assessee has been directed against the order of 1. Learned Commissioner of Income (Appeals)-2 [CIT(A)], Surat dated 24.10.2018 for assessment year 2010-11.

The Learned CIT(A) noted that assessee has been provided many 2. opportunities for hearing of the appeal, but the same have not been complied with. The notices were issued for 17.09.2018 and 23.10.2018, but, same have not been complied with. The Learned CIT(A), therefore dismissed the appeal of the assessee for non-prosecution.

After considering the rival submissions, we are of the view the 3. matter requires reconsideration at the level of Learned CIT(A). According to Section 250(6) of the Income Tax Act, the Learned CIT(A) is required

Priti Govind Nemani Vs. ITO, Ward-1(3)(4), Surat /ITA No.47/SRT/2019 Page 2 of 2 to mention point for determination and reasons for decision in the appellate order while disposing of the appeal of the assessee. Even if the assessee did not appear before the Learned CIT(A), the above rule shall have to be followed. Thus, the order of Learned CIT(A) cannot be sustained in Law. We, accordingly set-aside the impugned order and restore appeal of the assessee to the file of the Learned CIT(A) with a direction to re-decide the appeal of the assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical 4. purpose.

The order pronounced in the open court 14-05-2019. 5. Sd/- Sd/- (O.P.MEENA) (BHAVNESH SAINI) (लेखासद�यकेसम� /ACCOUNTANT MEMBER) (�याियकसद�यतथा/JUDICIAL MEMBER) सुरत/ Surat, �दनांक Dated: 14th May , 2019/S.Gangadhara Rao, 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