Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR
ORDER PER MAHAVIR PRASAD, JM:
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-9, Ahmedabad (‘CIT(A)’ in short) vide Appeal No. CIT(A)9/10556/ITO(E)Wd-2/16-17, dated 17.01.2019 arising in (The Gujarat Institute of Housing & Estate Developers vs. ITO(E) ) AY 2013-14 - 2 - the assessment order dated 29.02.2016 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY. 2013-14.
The grounds of appeal raised by assessee read as under:
“1. The Honourable CIT(A) has erred in law and in facts in summarily rejecting all the grounds raised in appeal.
2. The Learned Assessing Officer and Honourable CIT(A) has erred in law and on facts in rejecting the claim of assessee viz; the assessee is covered by principle of Mutuality and income be computed accordingly and Honourable CIT(A) has erred in rejecting the said claim of the assessee.
3. The Learned Assessing Officer has erred in law and on facts in rejecting the claim of assessee regarding the applicability of principle of Mutuality, when the assessee has same source of income as its predecessor (NTC) which had been submitting its returns of income on principle of Mutuality and Income-tax Department having not disputed or rejected such claim in past in the case of said NTC and Honourable CIT(A) has erred in rejecting the said claim of the assessee.
4. The Learned Assessing Officer has erred in law and on facts in initiating penalty u/s.271(1)(c ) of The I.T.Act, 1961.”
At the outset, Mr. S. N. Soparkar, Senior Advocate contended that learned CIT(A) has passed an ex parte order and he has not considered the submissions filed by the assessee and now same has been filed before the Tribunal as well containing pages 1 to 54. On the other hand, learned CIT(A) has mentioned in his order that several opportunities were granted to the assessee but no submissions were filed by the assessee for the reason best known to it. Therefore, under such circumstances, he did not have any option but to rely on the order of the learned AO and subsequently he confirmed the order of learned AO.
(The Gujarat Institute of Housing & Estate Developers vs. ITO(E) ) AY 2013-14 - 3 - 4. We have heard both the parties and perused the materials available on record. It is a matter of fact that learned CIT(A) has not passed order on merit of the case. Therefore, in the interest of justice, we would like to give one more opportunity to assessee and since it is a second chance to the assessee, therefore, it shall not seek adjournment in the matter. Thus, we set aside the matter to the file of learned CIT(A) to pass an order after considering the paper book and other submissions filed by the assessee and shall pass an order within six months from the date of receipt of this order as per provisions of law.
In the result, appeal filed by the Assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 31/03/2022
Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 31/03/2022 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 ।