VIKULKUMAR NARANBHAI PANCHAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(10), AHMEDABAD

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ITA 1109/AHD/2024Status: DisposedITAT Ahmedabad30 September 2024AY 2012-13Bench: Shri TR Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte appellate order and directed the CIT(A) to pass a fresh order on merits after providing the assessee with an adequate opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the CIT(A) did not provide adequate time for representation and failed to consider the submitted documents. The Revenue did not object to remanding the matter.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity of hearing and considering the submitted evidence.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri TR Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Aseem Thakkar, A.R
For Respondent: Smt. Bhavna Gupta Singh, Sr. D.R

Assessee by: Shri Aseem Thakkar, A.R. Revenue by: Smt. Bhavna Gupta Singh, Sr. D.R. Date of hearing : 26-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against ex-parte appellate order dated 28-03-2024 passed by Addl./JCIT (Appeals)-2, Ludhiana arising out of assessment order passed u/s. 144 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to assessment year 2012-13.

2.

At the outset, the ld. counsel appearing for the assessee submitted though the assessee filed the appeal along with all relevant materials namely copy of invoices, bank statements of Standard Chartered Bank along with the appeal memo Ld. Addl./JCIT(A) granted three hearing on 04-03-2024, 11-03-2024 and 18-03-2024 and passed the appellate order confirming the addition made by the Assessing Officer thereby dismissed the appeal filed by the assessee. Ld. counsel submitted that the time provided between 04-03-2024 to 18-03-2024 are very short and without giving adequate time to represent the case. Further, Ld. Addl. Commissioner(A) failed to consider the statement of facts and documents filed along with the appeal, thus, requested to set aside the matter back to the file of Addl. CIT(A) for adjudication on merits of the case by giving appropriate opportunity of hearing to the assessee. Ld. DR has no serious objection in setting aside the matter back to the file of Addl. CIT(A) for adjudication on merits.

3.

Recording the above submissions of both sides, ex-parte appellate order is hereby set aside with a direction to the Addl. CIT(A) to pass fresh order on merits by giving appropriate opportunity of hearing to the assessee to represent his case. Needless to state that the assessee should make use of this final opportunity of hearing and furnish all the required details before Addl. CIT(A) for passing orders on merits.

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30-09-2024

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