Income Tax Appellate Tribunal - Ahmedabad
Vinaykumar H. Shah, Huf, , Bharuch vs Income Tax Officer, Ward-4, , Bharuch on 13 February, 2017
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
"B" BENCH, AHMEDABAD
BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER
AND
SHRI MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA.No.1181/Ahd/2014
नधा रण वष / Asstt. Year: 2009-2010
Vinaykumar H. Shah (HUF) ITO, Ward-4
22, Dipali Society, B/H Vs. Bharuch.
Pritam-2, Maktampur Road,
Bharuch-392001
PAN : AAEHS1477B
(Applicant) (Responent)
Assessee by : Shri Ankit Talsania, A.R
Revenue by : Shri James Kurian, Sr.DR
सन
ु वाई क तार ख/ Dateof Hearing : 10/02/2017
घोषणा क तार ख / Date of Pronouncement: 13/02/2017
आदे श/O R D E R
PER RAJPAL YADAV, JUDICIAL MEMBER:
The assessee is in appeal before the Tribunal against the order of Ld.CIT(A)-VI, Baroda dated 07.01.2014 passed for Asstt.Year 2009-10.
2. Grievance of the assessee is that the Ld.CIT(A) has erred in confirming the addition of Rs.8,29,305/-
3. Ld. Counsel for the assessee at the outset submitted that notice of hearing was not serve upon assessee and Ld. first Appellant Authority has dismissed the appeal for want of prosecution. On due consideration of the ITA No.1181/Ahd/2014 Asstt. Year 2009-10 2 facts, we find that appeal of the assessee has been dismissed in a summary manner because assessee failed to appear before the Ld. first Appellant Authority. Sub-section 6, of section 250 of the Income Tax Act 1961, contemplates that Ld. first Appellant Authority would state points in dispute and thereafter record reasoning on such points in support of her conclusion. In the present case Ld. first appellant authority failed to adhere to follow this procedure. Therefore, her order is not sustainable. We allow the appeal of the assessee and set aside the order of Ld.CIT(A) and restore issue to file of the CIT(A) for re-adjudication.
4. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the Court on 13th February, 2017 at Ahmedabad.
Sd/- Sd/-
(MANISH BORAD) (RAJPAL YADAV)
ACCOUNTANT MEMBER JUDICIAL MEMBER
True Copy
Ahmedabad; Dated 13/02/2017
आदे श क- . त0ल1प अ2े1षत/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 / DR, ITAT,
6. गाड* फाईल / Guard file.
ु ार/ BY ORDER, आदे शानस उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad