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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), 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.
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.
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 ।