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 their case.

The assessee filed a belated appeal before the ITAT. The CIT(A) had passed an ex parte order without the assessee being present.

What were the issues?

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

Mahesh V. Varia (Prop. Jalaram… vs ITO | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: 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 05.05.2017 arising in the assessment order dated 27.01.2016 passed by the Assessing Officer (AO) under s. 143(3) of

ITA No. 2055/Ahd/17 [Mahesh V. Varia vs. ITO] A.Y. 2013-14 - 2 - the Income Tax Act, 1961 (the Act) concerning assessment year 2013-

14.

Assessee has filed belated appeal by two days. Considering the

smallness of delay, the same stands condoned and the appeal is

admitted 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

the captioned appeal are restored back to the file of the CIT(A) for

ITA No. 2055/Ahd/17 [Mahesh V. Varia vs. ITO] A.Y. 2013-14 - 3 - 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 03/07/2018

Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 03/07/2018 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 ।

MAHESH V. VARIA (PROP. JALARAM TRADERS),PANCHMAHAL vs. THE INCOME TAX OFFICER, WARD-1, GODHRA

What did the Tribunal hold?

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What were the issues?

Which sections of the Income-tax Act were involved?

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