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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD
ITA No. 2093/Ahd/2017 Shree Ami Estate Developers Vs. DCIT Assessment year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, AM and Ms. Madhumita Roy, JM] ITA No. 2093/Ahd/2017 Assessment Year: 2013-14 Shree Ami Estate Developers ............…………......Appellant 11, Saumil Society, Nr. Himalaya Mall, Drive-in-Road, Memnagar, Ahmedabad-380052 [PAN : ABRFS 0385 G] Vs. Dy. Commissioner of Income-tax ...........................Respondent Circle-5(2), Ahmedabad
Appearances by:
JP Shah, for the Appellant Apoorva Bharadwaj, for the Respondent
Date of concluding the hearing : 24.07.2018 Date of pronouncing the order : 12.10.2018
O R D E R Per Pramod Kumar, AM:
By way of this appeal, the assessee-appellant has challenged correctness of the order dated 14th July 2017 passed by the by the CIT(A)-5, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2013-14.
When this appeal was taken up for hearing, it was noticed that the impugned order dated 14.07.2017 passed by the learned CIT(A) is an ex-parte order and that the appellant could not attend the proceedings before the CIT(A). The impugned order is thus passed without the benefit of assistance by the assessee appellant and the assessee appellant is now in appeal before us.
In response to a question from the Bench, learned Departmental Representative fairly agreed that he has no objection to the matter being remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. Learned Sr. Counsel for the assessee urges us to deal with the matter on merits as the issue in appeal is said to be a short legal issue within a narrow compass of material facts and is covered, in favour of the assessee, by binding judicial precedents. We are not inclined to accept this prayer. We think the appropriate course of action will be to remit the matter to the file of the CIT(A); and, since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of
ITA No. 2093/Ahd/2017 Shree Ami Estate Developers Vs. DCIT Assessment year: 2013-14 Page 2 of 2 hearing. In any case, there is no reason for an appellate forum being bypassed and the matter being taken up directly before us for adjudication on merits.
In view of this discussion and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication and the assessee appellant be given a reasonable opportunity of hearing. We order so.
In the result, appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 12th October, 2018
Sd/- Sd/-
Ms. Madhumita Roy Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 12th day of October, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad
Date of dictation: ................covered matter...... 2. Date on which the typed draft is placed before the Dictating Member: ....... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: ....... 5. Date on which the file goes to the Bench Clerk : . ……. 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: …. 8. Date of Despatch of the Order: ………………......