VALUE 4 MONEY FINANCIAL SERVICES,VADODARA vs. INCOME TAX OFFICER, WARD-3(1)(3), VADODARA (NOW ITO, WARD 3(1)(4), VADODARA), VADODARA

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ITA 946/AHD/2023Status: DisposedITAT Ahmedabad14 February 2024AY 2016-17Bench: SHRI WASEEM AHMED (Accountant Member), Ms. MADHUMITA ROY (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex parte order and restored the issue to the file of the CIT(A) for fresh adjudication. This was done to prevent miscarriage of justice and ensure the assessee gets a proper opportunity to be heard.

What were the facts?

The assessee's appeal was directed against an ex parte order passed by the NFAC. The assessee claimed that they did not receive a proper opportunity of being heard, with notices being issued close to the hearing dates, especially during the Covid period.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard before the NFAC, leading to an ex parte order.

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, “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri V. K. Mangla, Sr. DR
For Respondent: Shri V. K. Mangla, Sr. DR
Hearing: 14/02/2024

PER Ms. MADHUMITA ROY - JM:

1.

The instant appeal filed at the instance of the assessee is directed against the order dated 29.09.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.12.2018 passed by the ITO, Ward-3(1)(3), (Value 4 Money Financial Services. vs. ITO) A.Y.– 2016-17 - 2 – Vadodara, under Section 143(3) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2016-17.

2.

The appellant has come up in appeal against the order passed by the NFAC, Delhi dated 29.09.2023 for A.Y. 2016-17 which is admittedly ex parte one. In fact, the appellant was issued notice only on 12.09.2023 informing the date of hearing of the matter on 19.03.2023. Before that the matter was fixed for hearing on 25.03.2021 by and under the notice dated 15.03.2021, which was during the Covid period and hence, the matter could not be represented by the appellant’s counsel before the Ld. CIT(A). She, therefore, prays for setting aside the issue to the file of the Ld. CIT(A) for adjudication of the issue afresh which with all his fairness not being controverted by the Ld. DR.

3.

Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the case, particularly, the order impugned, from where it reflects that no proper opportunity of being heard to the appellant was given, and therefore, in order to prevent the miscarriage of justice, we set aside the issue to the file of the Ld. CIT(A) for considering the same afresh on merit and to pass a reasoned order upon granting an opportunity of being heard to the (Value 4 Money Financial Services. vs. ITO) A.Y.– 2016-17 - 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 Ld. CIT(A) is directed to pass order strictly in accordance with law.

4.

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

This Order pronounced on 14/02/2024

Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 14/02/2024 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,

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