Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
The instant appeal filed by the assessee is directed against the order dated 14.12.2018 passed by the Commissioner of Income Tax (Appeals)-10, Ahmedabad arising out of the order dated 05.12.2017 passed by the ITO, Ward-1(2)(4), Ahmedabad under Section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2010-11.
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.
Sneha Yogendrakumar Agrawal vs. ITO Asst.Year –2010-11 - 2 - 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.