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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA
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)-2, Ahmedabad (‘CIT(A)’ in short), dated 06.09.2017 arising in the assessment order dated
ITA No. 385/Ahd/18 [M/s. Garvi Gujarat (Publication) Ltd. vs. ITO] A.Y. 2008-09 - 2 - 19.02.2016 passed by the Assessing Officer (AO) u/s. 144 r.w.s. 147
of the Income Tax Act, 1961 (the Act) concerning assessment year
2012-13.
Assessee has filed belated appeal by 94 days. We consider
it expedient to condone the delay and admit the appeal for
hearing.
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
ITA No. 385/Ahd/18 [M/s. Garvi Gujarat (Publication) Ltd. vs. ITO] A.Y. 2008-09 - 3 - 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.
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 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 ।