INDRAVADAN AMBALAL PATEL,VADODARA vs. THE DCIT, CIRCLE-1(3) NOW CIRCLE 1(1)(1), VADODARA
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD
BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 502/Ahd/2023 (�नधा�रण वष� / Assessment Year : 2013-14)
Indravadan Ambalal The Dy. Commissioner of बनाम/ Patel Income Tax Vs. 1, Indralok, Patel Square, Circle -1(3) NOW Circle- Arunachal Road, 1(1)(1), Vadodara Subhanpura, Vadodara - 390023 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACWPP0631L (Appellant) .. (Respondent) Shri Hemant Suthar, A.R. अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से/Respondent by : Shri Urjit Shah, Sr. DR Date of Hearing 29/01/2024 Date of Pronouncement 29/01/2024 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 31.05.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.03.2016 passed by the DCIT, Circle-1(3),
ITA No. 502/Ahd/2023 (Indravadan Ambalal Patel vs. DCIT) A.Y.– 2013-14 - 2 - Vadodara, under Section 143(3) of the Act for Assessment Year 2013-14.
The application seeking adjournment filed by the assessee is rejected.
The case of the assessee before us is this that the order passed by the Ld. CIT(A) is an ex parte one that too without considering the additional evidence produced by the assessee.
We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record.
Admittedly, the order passed by the Ld. CIT(A) is an ex parte one. It appears from the records that opportunities were given to the assessee by the Ld. CIT(A) but without any result. However, in order to prevent the miscarriage of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee and hence setting aside the issue to the file of Ld. CIT(A) with a direction upon him to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering the evidence on records or any other evidence which the assessee may choose to file at the
ITA No. 502/Ahd/2023 (Indravadan Ambalal Patel vs. DCIT) A.Y.– 2013-14 - 3 -
time of hearing of the matter. We also make it clear that in the event the assessee fails to co-operate with the Ld. CIT(A), the authority will be at liberty 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 29/01/2024
Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/01/2024 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
