M/S. SOMNATH PETROLIUM,AHMEDABAD vs. THE ITO, WARD-3(2)(5), AHMEDABAD
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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD
BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 721/Ahd/2023 (�नधा�रण वष� / Assessment Year : 2017-18)
M/s. Somnath Petrolium The ITO बनाम/ Survey No.17, Ward - 3(2)(5), Vs. Gundanpara, Bagodara- Ahmedabad Fedra Road, Bavala, Ahmedabad - 382110 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABSFS3797B (Appellant) .. (Respondent) Shri S. N. Divatia, AR अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 07/02/2024 Date of Pronouncement 21/02/2024 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed at the instance of the assessee is directed against the order dated 17.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 27.11.2019 passed by the ITO, Ward - 3(2)(5),
ITA No. 721/Ahd/2023 (M/s. Somnath Petrolium vs. ITO) A.Y.– 2017-18 - 2 – Ahmedabad, under Section 144 of the Act for Assessment Year 2017-18.
We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record.
At the time of hearing of the instant appeal, Ld. Senior Counsel appearing for the assessee submitted before us that both the Ld. AO & Ld. CIT(A) passed an ex parte order. The assessee could not appear before both the authorities below as was not aware about uploading of said notice by the department neither aware about the primary e-mail registered on the IT Portal; the contact number belonging to the Tax Auditor and not the appellant. He, therefore, prays for further opportunity to be given by the authorities below in order to enable him to represent the case properly. Such prayer has not been controverted by the Ld. DR with all his fairness.
Thus, having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, we set aside the issue to the file of the Ld. AO for considering the issue afresh on merit and to pass a reasoned order upon granting an opportunity of being heard to the
ITA No. 721/Ahd/2023 (M/s. Somnath Petrolium vs. ITO) A.Y.– 2017-18 - 3 –
assessee and considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The AO is directed to pass order strictly in accordance with law.
In the result, the appeal preferred by the assessee is allowed for statistical purposes.
This Order pronounced on 21/02/2024
Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 21/02/2024 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad
