M/S. SMART OPTIONS,AHMEDABAD vs. ITO, WARD-6(1)(3), AHMEDABAD

ITA 2107/AHD/2018Status: DisposedITAT Ahmedabad30 November 2018AY 2015-165 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It was held that the CIT(A) failed to adhere to the procedure by not adjudicating the issues on merits and dismissing the appeals for want of prosecution without proper opportunity. The orders of the CIT(A) were set aside.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for want of prosecution. The assessee contended that they were not given proper opportunities for hearing. The appeals were also filed with a delay of 22 days due to the illness of the tax consultant's daughter-in-law.

What were the issues?

Whether the CIT(A) properly adjudicated the appeals on merits or dismissed them for want of prosecution without providing adequate opportunities. Whether the delay in filing the appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRAMOD KUMAR, HON’BLE VICE- & SHRI RAJPAL YADAV, HON’BLE

For Appellant: Shri SN Divatia, AR

Hearing: 02/11/2018Pronounced: 30/11/2018

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) 5. +वभागीय %.त.न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड1 फाईल / Guard file.

आदेशानुसार/ BY ORDER, TRUE COPY

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील!य अ"धकरण, अहमदाबाद / ITAT, Ahmedabad

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