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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
Pravinbhai Patel ITO बनाम/ 132, Ratilalpark Society, Ward 4(1)(7), Vadodara Vs. Waghodia Road, Nr. Nalanda Water Park, Vadodara �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AIEPP7508G (Appellant) .. (Respondent) Shri Sunil Talati, 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), Vadodara, under Section 143(3) of the Act for Assessment Year 2013-14.
The assessee filed written notes of submission before the Ld. CIT(A), which was not appreciated as the case made out by the (Pravinbhai Patel vs. ITO) A.Y.– 2011-12 - 2 - assessee before us. In fact, notice under Section 250 of the Act were issued to the appellant and the last such notice was issued on 31.12.2020 requiring compliance on 22.01.2021 upon which on 06.08.2021 the written notes of submission was filed by the assessee; however, that was not considered and appeal was dismissed. Further that, the tax appeal filed by co-brothers in respect of issue in question in regard to the cancellation of sale deed has been set aside to the file of the Ld. AO by the Co- ordinate Bench by and under the order dated 28.09.2018 passed in ITA No.1029/Ahd/2016. According to Ld. AR, this needs further consideration by the authorities below. Hence, these documents including the copy of the Civil Suit filed by the appellant alongwith his brother have been filed before us by making an application under Rule 29 of Income Tax Rules, 1962. He, therefore, prays for setting aside the issue to the Ld. AO for proper adjudication of the issue on merit. On the other hand, the Ld. DR relied upon the orders passed by the authorities below.
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. Moreso, keeping in view the additional evidences filed by the assessee and the order passed in the appeal filed by the co- brother, by the Co-ordinate Bench, we find the addition evidences deserve to be admitted.
(Pravinbhai Patel vs. ITO) A.Y.– 2011-12 - 3 - 5. However, taking into consideration the entire aspect of the matter, we find it fit and proper to remit the issue to the file of the Ld. AO. Hence, the issue is remitted to the file of the Ld. AO with a direction upon him to give opportunity of being heard to the assessee and to consider the evidence on record or any other the evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. AO to take into consideration these evidences in its proper perspective. The Ld. 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 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,