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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD
Per Bench :
By way of this appeal, the assessee-appellant has challenged correctness of the order dated 12.05.2017 passed by the learned Commissioner of Income-tax (Appeals)-9, Ahmedabad in the matter of assessment under section 143(3) r.ws. 147 of the Income-tax Act, 1961, for the assessment year 2009-10.
The grievance raised by the assessee is as follows:-
“On the facts and in the circumstances of the case, the learned CIT(Appeals) erred in dismissing the assessee’s appeals as non-est on the ground that it was not filed electronically as required by the Rule 45 of the Income-tax Rules read with CBDT Notification No.11/2016 dated 1st March, 2016.”
At the time of hearing before us, on going through the records, we find that the assessee has not appeared before the ld. CIT(A) at all and the order of the CIT(A) was passed ex-parte. We, therefore, deem it fit and proper in the interest of
ITA No. 1564/Ahd/2017 Shri Swaminarayan Sarvopari Siddhant Digvijay Trust Vs. DCIT, Assessment year: 2009-10 Page 2 of 2
justice to restore this appeal back to the file of the learned CIT(A) for adjudication afresh after giving reasonable opportunity of being heard to the assessee.
In the result, assessee’s appeal stands allowed for statistical purposes. 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: ………………......