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Income Tax Appellate Tribunal, “ C ” BENCH, AHMEDABAD
Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD
आदेश / O R D E R
PER MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad, vide Appeal No.CIT(A)-6/129/13-14 dtd. 29/01/2016 for the Assessment Year (AY) 2011-12.
The main grievance of the appellant is that ld. CIT(A) has erred in passing an Ex-Parte order without giving reasonable opportunity of being heard to the appellant.
ITA No.661/Ahd/2016 Amjay Medi-Max (India) Pvt. Ltd. vs. DCIT Asst.Year –2011-12 - 2 -
We have heard both the parties and we don’t want to go into merit of the case but in the interest of the justice, we set aside the order of ld. CIT(A) and remand this matter back to the file of the ld. CIT(A). Ld. CIT(A) will decide this matter afresh after giving an opportunity of being heard to the appellant.
In the result, appeal filed by the appellant is allowed. This Order pronounced in Open Court on 02/02/2018
Sd/- Sd/- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 02/02/2018 Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-6, Ahmedabad. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad