GUGANRAM TEXTILES LIMITED,KHEDA vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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ITA 2089/AHD/2018Status: DisposedITAT Ahmedabad28 February 2022AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the matter back for fresh consideration. The CIT(A) was directed to provide an opportunity of being heard to the assessee and pass a reasoned order.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of six days. The appeal was against an ex-parte order passed by the CIT(A) where the assessee failed to appear on multiple occasions.

What were the issues?

Whether the CIT(A) properly disposed of the appeal on merit with a reasoned order when the assessee did not appear. The need for the CIT(A) to provide an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Respondent: Shri Mukesh Jain, Sr. DR
Hearing: 24.02.2022Pronounced: 28.02.2022

The instant appeal filed by the assessee is directed against the order dated 16.07.2018 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 23.02.2015 passed by the DCIT, Circle-2(1)(1), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2012-13.

2.

There is a delay of six days in preferring the appeal before us by the assessee. However, taking into consideration the length of delay, we find it fit and proper to condone such delay for the ends of justice.

Guganram Textiles Ltd. vs. DCIT Asst.Year –2012-13 - 2 -

3.

Admittedly, this appeal is against an ex-parte order passed by the Ld. CIT(A). It is also a fact that number of occasions none appeared on behalf of the assessee before the First Appellate Authority. However, in terms of the statutory provision under Section 250(6) of the Act the Ld. CIT(A) is to dispose of the appeal on merit with a reasoned order which is absent in the instant case before us. Hence, we set-aside the issue to the file of the Ld. CIT(A) to consider the issue afresh upon giving an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter and to dispose of the appeal with a reasoned order. We make it clear that the assessee would also not ask for any unnecessary adjournment and would cooperate with the Ld. CIT(A) in adjudicating the matter. Hence, assessee’s appeal is disposed of with statistical purposes.

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