What did the Tribunal hold?

The Tribunal found that the appeal was dismissed ex-parte and the merits of the issue were not examined by the CIT(A). Therefore, the matter was remitted back to the CIT(A) for adjudication on merits.

The assessee's appeal against an ex-parte order of the CIT(A) was dismissed without a decision on merits. The CIT(A) had confirmed an addition of Rs. 746,650 made by the Assessing Officer towards weaving charges.

What were the issues?

Whether the CIT(A) erred in confirming the addition of weaving charges without examining the facts and nature of transactions. Whether the appeal was rightly dismissed ex-parte without considering the merits.

Shri Ajay Kailashchandra Kanodia vs ITO | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, AHMEDABAD ‘D’ BENCH, AHMEDABAD

Per Pramod Kumar, AM:

By way of this appeal, the assessee appellant has raised the following grievance, against the ex-parte order dated 11.11.2016 passed by the learned CIT(A) for the assessment year 2012-13.

“The learned Assessing Officer has erred in law by making an addition of Rs.746650/- out of weaving charges without identifying the facts of the case and real nature of transactions involved. The Ld. CIT(A) has erred in law by confirming the same.”

When this appeal was called out for hearing, it has been noticed that the appeal has been dismissed ex-parte and as such the issue raised by the assessee, as reflected in the ground of appeal, has not been examined on merits by the learned CIT(A). In this view of the matter and with the consent of learned Departmental Representative, the matter is remitted to the file of learned CIT(A) for the limited purpose of adjudicating

ITA No.3528/Ahd/2016 Assessment Year: 2012-13 Page 2 of 2 above grievance. While doing so, learned CIT(A) will give yet another opportunity of hearing to the assessee and decide the matter on merits in accordance with law.

In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 15th May, 2018.

Sd/- Sd/- Madhumita Roy Pramod Kumar (Judicial Member) (Accountant Member) Dated: 15th May, 2018

PBN/*

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File

By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

SHRI AJAY KAILASHCHANDRA KANODIA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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