Appeal details
Counselvise Citation
[2023] 100 COUNSELVISE.COM (IT) 0059 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-12-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
26-12-2023
Assessment Year
2012-2013
Appeal Filed On
26-10-2023
Judgement Text
आयकरअपीलीयअधिकरण
,
अहमदाबादनयायपीी
INTHEINCOMETAXAPPELLATETRIBUNAL,
‘’SMC’’BENCH,AHMEDABAD
BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER
आयकरअपीलसं./ITANo.864/AHD/2023
धििाधरणवरध
/
Asstt.Year:2012-2013
DivyeshSureshchandraGupta,
101,SakarCountry,
Nr.ShantiAsiaticSchool,
ShelaRoad,
Bopal
Ahmedabad-380058.
PAN:ALHPG1165C
Vs.
TheIncomeTaxOfficer,
Ward-7(2)(1),
PreviouslyWard7(2)(5),
Ahmedabad
(Applicant)(Respondent)
Assesseeby:ShriKCThaker,A.R
Revenueby:Ms.SaumyaPandeyJain,Sr.D.R
सुिवाईकीतारीख
/DateofHearing:27/12/2023
घोरणाकीतारीख/DateofPronouncement:29/12/2023
आदेश
/ORDER
PERWASEEMAHMED,ACCOUNTANTMEMBER:
ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst
theorderoftheLearnedCommissionerofIncomeTax(Appeals),Ahmedabad,
arisinginthematterofassessmentorderpassedunders.143(3)r.w.s.147ofthe
IncomeTaxAct,1961(here-in-afterreferredtoas"theAct")relevanttothe
AssessmentYear2012-2013.
2.Attheoutset,itwasnoticedthattheLd.CIT(A)hasconfirmedtheorderof
theAOonthereasoningthattherewereseveralnoticesissuedtotheassessee
buttherewasnocompliance.TherelevantfindingoftheLd.CIT(A)readsas
under:
5.4Duringthecourseofappellateproceedings,sufficientopportunitiesweregiventothe
appellant,however,nosubmissions/evidences/documentshavebeenfiledbytheappellant
tosubstantiatethegroundsofappeal.Theappellantwasgivenspecificopportunitytofile
ITAno.864/AHD/2023
Asstt.Year2012-13
2
anydetailsfiledbyhimbeforeanyauthorityphysically/onlineearlierasnorepliesofthe
appellantarefoundexistingintheonlinesystem.Thus,intheabsenceofany
submission/documents,Ihavenomaterialtointerferewithobservationsandaddition
madebytheAO.Inviewoftheabove,IupheldthedecisionoftheAOandconfirmthe
additionofRs.35,07,619/-.Accordingly,allgroundsofappealareherebydismissed.
3.However,atthetimeofhearingtheLd.ARbeforeusfiledapaperbook
runningfrompagesA1toC-3and1to42andcontendedthattheassesseehas
filedwrittensubmissionrunninginto45pagesasevidentfrome-proceedings
responseacknowledgmentvideletteracknowledgmentdated28/09/2023,
whereasLd.CIT(A),haspassedtheorderdated13/10/2023.AspertheLd.AR,
thewrittensubmissionswerefiledbytheassesseemuchearlierpassingtheorder
bytheLd.CIT(A),butthesamehasnotbeenconsideredinadvertently.
Accordingly,theLd.ARprayedbeforeustorestoretheissuetothefileofLd.
CIT(A),forfreshadjudicationaspertheprovisionsoflaw.
4.Ontheotherhand,theLd.DRcouldnotcontroverttheargumentadvanced
bytheLd.Counselfortheassessee.However,Ld.DRvehementlysupportedthe
orderoftheauthoritiesbelow.
5.Ihaveheardtherivalcontentionsofboththepartiesandperusedthe
materialsavailableonrecord.Fromtheprecedingdiscussion,thereremainsno
ambiguitytothefactthattheassesseehasfileddetailedreplyduringthe
appellateproceedingswhichwerenotinadvertentlyconsideredbytheLd.CIT(A),
whilepassingtheorder.Thus,itappearstousthattheLd.CIT(A),haspassedthe
orderonwrongassumptionsoffactandwithoutconsideringtheWritten
Submissionoftheassessee.Accordingly,intheinterestofjusticeandfairplay,we
areinclinedtorestoretheissuetothefileoftheLd.CIT(A)forfreshadjudication
afterconsideringthewrittensubmissionoftheassesseeaspertheprovisionof
law.Hence,thegroundofappealoftheassesseeisallowedforthestatistical
purposes.
ITAno.864/AHD/2023
Asstt.Year2012-13
3
6.Intheresult,theappealfiledbytheassesseeisallowedforthestatistical
purposes.
OrderpronouncedintheCourton29/12/2023atAhmedabad.
Sd/-Sd/-/-/-/-
(TRSENTHILKUMAR)(WASEEMAHMED)
JUDICIALMEMBERACCOUNTANTMEMBER
(TrueCopy))
Ahmedabad;Dated29/12/2023
Manish
