KANIKA MASAND,BANALORE vs. THE ITO, WARD 4(1)(5), VADODARA

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ITA 1436/AHD/2017Status: DisposedITAT Ahmedabad04 July 2018AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and restored all issues back to the CIT(A) for fresh adjudication. The assessee was granted a reasonable opportunity to present its defense.

What were the facts?

The assessee's appeal against the CIT(A) order was filed. The CIT(A) had passed the order ex parte in the absence of the assessee.

What were the issues?

Whether the CIT(A) order passed ex parte without providing a reasonable opportunity to the assessee is valid.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Smt. Divya Rathi, A.R, Shri Saurabh Singh, Sr. D.R

आदेश/O R D E R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the assessee against the order of the CIT(A)-4, Vadodara (‘CIT(A)’ in short), dated 28.02.2017 arising in the assessment order dated 30.03.2015 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2011-12.

ITA No. 1436/Ahd/17 [Kanika Masand vs. ITO] A.Y. 2011-12 - 2 - 2. The assessee has taken several grounds of appeal seeking to challenge the order of the CIT(A). However, on perusal of the order of the CIT(A), we notice that the CIT(A) has passed the order ex parte in the absence of the assessee. Therefore, we consider it appropriate that a reasonable opportunity is given to the assessee to place its defense before the CIT(A) to enable the First Appellate Authority to pass speaking order after taking cognizance of the merits of the case as may be advanced on behalf of the assessee. Therefore, we consider it appropriate to set aside the order of the CIT(A) and restore all the issues back to the file of the CIT(A) in larger interest of justice with a view to enable the assessee to avail opportunity once more. Needless to say, the assessee shall fully co-operate with the proceedings before CIT(A) without any demur, failing which, the CIT(A) shall be at liberty to conclude the appellate proceedings in accordance with law. Hence, the order of the CIT(A) is set aside and all the issues raised in the captioned appeal are restored back to the file of the CIT(A) for fresh adjudication in accordance with law after giving reasonable opportunity of hearing to the assessee.

3.

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

This Order pronounced in Open Court on 05/07/2018

Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 05/07/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT

ITA No. 1436/Ahd/17 [Kanika Masand vs. ITO] A.Y. 2011-12 - 3 - 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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