VIKULKUMAR NARANBHAI PANCHAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(10), AHMEDABAD
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri TR Senthil Kumar & Shri Makarand V. Mahadeokar
THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri TR Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 1109/Ahd/2024 Assessment Year 2012-13
Vikulkumar Naranbhai The ITO, Panchal, Ward-3(2)(10), 3785, GIDC, Phase-4, Vs Ahmedabad B/H, New Nirma, Vatva, Ahmedabad-382445 PAN: AITPP8717A (Appellant) (Respondent)
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.
I.T.A No. 1109/Ahd/2024 A.Y. 2012-13 Page No. 2 Vikulkumar Naranbhai Panchal vs. ITO
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.
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.
I.T.A No. 1109/Ahd/2024 A.Y. 2012-13 Page No. 3 Vikulkumar Naranbhai Panchal vs. ITO
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30-09-2024
Sd/- Sd/- (MAKARAND V. MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 30/09/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद
