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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Pramod Kumar]
SMC-ITA No. 3444/Ahd/2016 Neena Manmohan Aggarwal Vs. ITO AY : 2012-13 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Accountant Member ] ITA No. 3444/Ahd/2016 Assessment Year : 2012-13 Neena Manmohan Aggarwal ......…………......Appellant 22, P B Parikh Tower, Opp. Diwan Ballubhai School, Kankaria, Ahmedabad – 380022 [PAN : ADAPA 5553 D] Vs. Income Tax Officer .......................Respondent Ward 5(3)(4), Ahmedabad
Appearances by: Tej Shah, for the appellant Jaya Chaudhary, for the respondent Date of concluding the hearing : 01.10.2018 Date of pronouncing the order : 08.10.2018 O R D E R 1. By way of this appeal, the assessee-appellant has challenged correctness of the order dated 18th July 2016 passed by the CIT(A), Ahmedabad-5, confirming penalty of Rs.3,08,603/- imposed by the Assessing Officer under Section 271(1)(c) of the Income-tax Act, 1961, for the assessment year 2012-13.
When this appeal was called out for hearing, it was noticed that the impugned order passed by the learned CIT(A) is an ex-parte order. When the assessee-appellant was asked as to why there was no compliance to the notices issued by the CIT(A), she submitted that she vacated and sold the office place, which was registered in the assessment records, i.e. 17, Hirabhai Market, D B Road, Kankaria, Ahmedabad; and, therefore, she did not receive any of the notices. It was pointed out that two notices which were said to have been sent by Registered Post were never received by the assessee-appellant and the third notice, which is claimed to have been served through Notice Server on 22.06.2016 was refused by the new occupier of the place. It was submitted that the assessee had no intentions of non-compliance, and, that if she had received any of the notices issued by the learned CIT(A), she would have definitely complied with the same. Learned Counsel for the assessee, however, submits that, given an opportunity, assessee would scrupulously comply with all the notices and requisitions of the CIT(A) and ensure expeditious disposal of the appeal. Learned Departmental Representative, on the other hand, did not oppose the matter being remitted to the file of the learned CIT(A) for adjudication de novo.
SMC-ITA No. 3444/Ahd/2016 Neena Manmohan Aggarwal Vs. ITO AY : 2012-13 Page 2 of 2 3. I have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. 4. I have noticed that the three hearing notices were issued by the CIT(A) within a short span of 20 days. The first notice was issued on 02.06.2016 which was returned by the Postal Authorities with the remark “left”; then it was followed by another notice on 14.06.2016 which met the same fate. Thereafter, the CIT(A) issued yet another notice on 22.06.2016 which is said to have been refused by the person now occupying the premises. I have also noticed that the learned Counsel for the assessee has now assured the Tribunal that, given yet another opportunity of hearing by the learned CIT(A), he will ensure proper compliance with the notices and requisitions by the learned CIT(A) and also ensure expeditious disposal of the appeal by the learned CIT(A). In these circumstances, in my considered view, the right course of action will be to remit the matter to the file of the CIT(A) for adjudication de-novo, after giving yet another opportunity of hearing to the assessee. I order accordingly. 5. As the matter is remitted to the file of the learned CIT(A) for adjudication de- novo, I see no need to deal with the grounds of appeal on merits. That aspect of the matter is wholly academic and infructuous as on now. 6. In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 8th October, 2018.
Sd/-
Pramod Kumar (Accountant Member) Ahmedabad, the 8th 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: ....5.10.2018...... 2. Date on which the typed draft is placed before the Dictating Member: ... 5.10.2018... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …8.10.2018….. 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: 8.10.18 5. Date on which the file goes to the Bench Clerk : .. 8.10.2018……. 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: ………………......