SHRI BHUPENDRA TULSIDAS MANKODIYA,HIMATNAGAR vs. THE INCOME TAX OFFICER, S. K. WARD-3, HIMATNAGAR

I.T.A. No.424/Ahd/2016 Assessment Year: 2012-13 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [Coram: Pramod Kumar AM] I.T.A. No.424/Ahd/2016 Assessment Year: 2012-13 Bhupendra Tulsidas Mankodiaya .......…………...........Appellant Prop. of Sheetal Transport & Shital Buildcon, C/o. Near Mehta Service Station Motipura, Himatnagar – 383 001. [PAN : AEYPM 3389 Q] Vs. Income Tax Officer, SK Ward - 3, Himatnagar. ............................Respondent Appearances by: Kriti Sharma for the appellant Ila Parmar for the respondent Date of concluding the hearing: 24.08.2017 Date of pronouncing the order: 28.08.2017 O R D E R

This appeal is filed against learned CIT(A)’s ex-parte order dated 28th December 1. 2015 for the assessment year 2012-13. 2. When this appeal was called out for hearing, learned counsel for the assessee pointed out that the impugned order was passed ex-parte by the learned CIT(A). She pointed out that the only time that the notice was not complied with was on 23.12.2015 and that the lapse was wholly unintentional. She further assured the Tribunal that given an opportunity now the assessee will fully co-operate in expeditious hearing on appeal on merits and comply with the requisitions of the learned CIT(A). I am urged to remit the matter to the file of the learned CIT(A) with the direction to provide one more opportunity of hearing and presenting the case.

I.T.A. No.424/Ahd/2016 Assessment Year: 2012-13 Page 2 of 2 3. Learned Departmental Representative does not seriously oppose the prayer of the assessee, but adds that I should direct the assessee to property respond to notices of the learned CIT(A) and co-operate in expeditious disposal of appeal on merits. 4. Having heard the rival contentions and having perused the material on record, I deem it fit and proper to remit the matter to the file of the learned CIT(A) for adjudication denovo after giving yet another opportunity of hearing to the assessee. In case, however, the assessee does not avail of this opportunity, the leaned CIT(A) will be at liberty to take such action as he deems fit and to decide the matter based on material on record. Ordered, accordingly. 5. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court today on the 28th day of August 2017.

Sd/- Pramod Kumar (Accountant Member) Dated: Ahmedabad, the 28th day of August, 2017. Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order

Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad