SHRI HIREN R. GAJJAR,AHMEDABAD vs. THE DY.CIT, CIRCLE-8, AHMEDABAD

ITA 1455/AHD/2015Status: DisposedITAT Ahmedabad25 September 2017AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not appear before the CIT(A), leading to an ex-parte order. In the interest of justice, the appeal was restored to the CIT(A) for a fresh adjudication with an opportunity for the assessee to be heard.

What were the facts?

The assessee's appeal before the ITAT was against an ex-parte order passed by the CIT(A). The assessee contended that the DCIT and CIT(A) did not consider their submissions regarding AIR/CIB information and denied an adjournment request.

What were the issues?

Whether the CIT(A) erred by passing an ex-parte order without considering the assessee's submissions and adjournment request, and whether the assessee was denied a reasonable opportunity of being heard.

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 “D” BENCH, AHMEDABAD

Per Pramod Kumar, AM:

1.

By way of this appeal, the assessee-appellant has called into question correctness of ex-parte order dated 11th February 2015 passed by the learned Commissioner of Income-tax (Appeals)-9, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961 for the assessment year 2011-12. 2. The grievances raised by the assessee, are as follows:- “1. The order of the learned DCIT, Circle-8, A’bad who has made additions of Rs.1,44,443/- and uphold by CIT(Appeals)-9, Ahmedabad is bad in law and on fa

The order continues below.

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