SHRI NARESH GOPALDAS BHOJWANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(3), OLD WARD-10(3), AHMEDABAD

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ITA 3472/AHD/2016Status: DisposedITAT Ahmedabad05 April 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) orders were ex-parte and the assessee was not heard. Therefore, the matter was remitted back to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee-appellant challenged two ex-parte orders passed by the CIT(A) for assessment year 2012-13. The appellant could not attend the proceedings before the CIT(A) due to which the orders were passed without their assistance.

What were the issues?

Whether ex-parte orders passed by the CIT(A) without affording an opportunity of hearing to the assessee are sustainable. The need for fresh adjudication by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 144,Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

ITA Nos. 3472 & 3488/Ahd/2016 Naresh Gopaldas Bhojawani Vs. ITO Assessment year: 2012-13 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA Nos. 3472 & 3488/Ahd/2016 Assessment Years: 2012-13 Naresh Gopaldas Bhojawani ............…………......Appellant 1st Floor, A Wing, Gopal Palace, Opp. Ocean Park, Nehrunagar, Satellite, Ahmedabad-380015 [PAN : ABLPB 3567 B] Vs. Income Tax Officer ...........................Respondent Ward 5(2)(3), Ahmedabad

Appearances by:

Pritesh Shah for the Appellant Saurabh Singh for the Respondent

Date of concluding the hearing : 15.03.2018 Date of pronouncing the order : 05.04.2018

O R D E R Per Bench :

1.

By way of these appeals, the assessee-appellant has challenged correctness of two separate orders dated 06.10.2016 & 17.10.2016 passed by the by the CIT(A), Ahmedabad-5, in the matter of assessment under section 144 and 271B of the Income-tax Act, 1961 respectively for the assessment year 2012-13.

2.

When these appeal were taken up for hearing, it was noticed that both impugned orders, i.e. order dated 06.10.2016 and 17.10.2016, passed by the learned CIT(A) are ex-parte orders and that the appellant could not attend the proceedings before the CIT(A). The impugned orders are thus passed without the benefit of assistance by the assessee appellant and the assessee appellant is now in appeal before us.

3.

In response to a question from the Bench, learned Departmental Representative fairly agreed that he has no objection to the matter being remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed and the matter being taken up directly before us for adjudication on merits.

ITA Nos. 3472 & 3488/Ahd/2016 Naresh Gopaldas Bhojawani Vs. ITO Assessment year: 2012-13 Page 2 of 2 4. In view of this discussion and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication and the assessee appellant be given a reasonable opportunity of hearing. We order so.

5.

In the result, the appeals are allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 5th April, 2018

Sd/- Sd/-

Rajpal Yadav Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 5th day of April, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad 1. Date of dictation: ................covered matter...04.04.2018... 2. Date on which the typed draft is placed before the Dictating Member: ....... 04.04.2018.......... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …..04.04.2018..... . 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: .... 05.04.2018... 5. Date on which the file goes to the Bench Clerk : .. 05.04.2018.... 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: …… 8. Date of Despatch of the Order: ………………......

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