M/S. GARVI GUJARAT (PUBLICATION) LTD. (C/O. AMG BUSINESS SOLUTIONS PVT. LTD),AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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ITA 385/AHD/2018Status: DisposedITAT Ahmedabad04 July 2018AY 2008-093 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and restored all issues back to the CIT(A) for fresh adjudication. This was done to provide the assessee with a reasonable opportunity to present its defense.

What were the facts?

The assessee filed a belated appeal before the ITAT. The CIT(A) had passed an ex parte order without giving the assessee an opportunity to present its case. The ITAT noted the delay in filing the appeal and decided to condone it.

What were the issues?

Whether the CIT(A) order passed ex parte without providing an opportunity to the assessee is sustainable. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,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: Shri Sarvesh A. Gohil, 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)-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.

2.

Assessee has filed belated appeal by 94 days. We consider

it expedient to condone the delay and admit the appeal for

hearing.

3.

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.

4.

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 ।

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