SHRI BHOLABHAI HARGOVANDAS PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4, MEHSANA

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ITA 574/AHD/2017Status: DisposedITAT Ahmedabad03 July 2018AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal was filed against the CIT(A)'s order. 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: 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), Gandhinagar (‘CIT(A)’

in short), dated 02.01.2017 arising in the assessment order dated

ITA No. 574/Ahd/17 [Bholabhai H. Patel vs. ITO] A.Y. 2012-13 - 2 - 29.02.2016 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 2012-13.

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

ITA No. 574/Ahd/17 [Bholabhai H. Patel vs. ITO] A.Y. 2012-13 - 3 - 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 03/07/2018

Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT 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 ।

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