Income Tax Appellate Tribunal - Ahmedabad
Hotel Netra Palace Pvt. Ltd.,, ... vs The Income Tax Officer, Ward-2(1)(3),, ... on 1 November, 2018
आयकर अपीलीय अिधकरण,
अिधकरण अहमदाबाद यायपीठ 'lh
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IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH, AHMEDABAD
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER
AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 2494/Ahd/2016
नधा रण वष /Assessment Year : 2012-13
Hotel Netra Palace Pvt. Ltd., Vs. The Income tax Officer,
Dharamdev House, Ward-2(1)(3),
Shyamal Cross Road, Ahmedabad.
Satellite, Ahmedabad.
(PAN No. AABCH 4494 D)
अपीलाथ / (Appellant) यथ / (Respondent)
Assessee by : Shri Aseem L. Thakkar, A.R.
Revenue by : Shri S. K. Dev, Sr. D.R.
सु न वाई क तार ख/ Date of Hearing : 05.09.2018
घोषणा क तार ख / Date of Pronouncement : 01.11.2018
आदे श/O R D E R
PER WASEEM AHMED, ACCOUNTANT MEMBER:
The captioned appeal has been filed at the instance of the Assessee against the appellate order of the Learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad ["CIT(A)" in short] relevant to Assessment Year 2012-13.
2. At the outset, the Ld. AR brought to our notice that the Ld. CIT(A) has passed an ex parte order vide letter dated 25.07.2016. Accordingly, the Ld. AR requested us to restore the matter to the file of Ld. CIT(A) for fresh adjudication as per the provision of law. The Ld. AR further undertook the responsibility to appear and prosecute the appeal before the Ld. CIT(A).
2 ITA No.2494/Ahd/2016Hotel Netra Palace Pvt. Ltd. vs. ITO A.Y.. 2012-13
3. On the other hand, the Ld. DR opposed to restore the matter to the file of Ld. CIT(A) on the ground that the assessee failed to appear before the Ld. CIT(A) despite several opportunities were given to the assessee. The Ld. DR vehemently supported the orders of authorities below.
4. We have heard the rival contentions and perused the materials available on record. It is undisputed fact that the Ld. CIT(A) has given several opportunities to the assessee to raise his points of contention for the additions made by the AO but the assessee failed to avail the same. However, now the Ld. AR for the assessee has assured to appear before the Ld. CIT(A) to raise the points of contention on behalf of the assessee.
4.1 We also note that the Ld. CIT(A) has confirmed the order of the AO without adducing any reason thereon. The provision of Section 250 of the Act requires the Ld. CIT(A) to pass a speaking and reasoned order. Therefore, we are inclined to provide one more opportunity of being heard to the assessee to raise his points of contention before the Ld. CIT(A). However, the assessee is directed to co-operate in the appellate proceedings before the Ld. CIT(A) otherwise the Ld. CIT(A) will be at liberty to pass any order as he deem fit in accordance to the provision of law. Thus, the ground of appeal of the assessee is allowed for statistical purposes.
5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 1st November, 2018 at Ahmedabad.
Sd/- Sd/-
(RAJPAL YADAV) (WASEEM AHMED)
JUDICIAL MEMBER ACCOUNTANT MEMBER
3
ITA No.2494/Ahd/2016
Hotel Netra Palace Pvt. Ltd. vs. ITO
A.Y.. 2012-13
Ahmedabad; Dated 01/11/2018
Priti Yadav, Sr.PS
आदे श 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) - 2, Ahmedabad.
5. &वभागीय त न!ध, आयकर अपील य अ!धकरण, अहमदाबाद / DR, ITAT, Ahmedabad.
6. गाड फाईल / Guard file.
ु ार/ BY ORDER, आदे शानस स या&पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ&धकरण, अहमदाबाद / ITAT, Ahmedabad