M/S. MALAV ASSOCIATION,AHMEDABAD vs. THE DY.CIT, CIRCLE-9, AHMEDABAD

ITA 2358/AHD/2015Status: DisposedITAT Ahmedabad29 September 2017AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex parte order without clear evidence of service of hearing notices. Therefore, the Tribunal directed the CIT(A) to re-adjudicate the appeal on merits after providing the assessee with effective opportunities for hearing.

What were the facts?

The Assessing Officer disallowed purchases of Rs. 15,00,074/- as the assessee failed to produce the payees and on-spot verification revealed the address was incorrect. The CIT(A) upheld this disallowance ex parte.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without proper service of notices and whether the assessee was denied a fair hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH AHMEDABAD

Hearing: 29.09.2017Pronounced: 29.09.2017

PER S. S. GODARA, JUDICIAL MEMBER

This assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-4, Ahmedabad’s ex parte order dated 09.06.2015 in case no. CIT(A)- 4/302/Cir.4(2)/14-15, upholding Assessing Officer’s action disallowing alleged bogus purchases amounting to Rs.15,00,074/- in assessment order dated 20th

ITA No. 2358/Ahd/15 [M/s. Malav Association vs. DCIT] A.Y. 2011-12 - 2 -

March, 2014, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”. Heard both sides. Case file perused.

2.

Relevant facts are in a very narrow compass. This assessee is a builder, property devel

The order continues below.

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