IN INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER. ITA No. 206/Rjt/2015 (Assessment Year: 2009-10) M/s. B. D. Sorathia & Co., Gandhidham Kalpesh S. Doshi & Co. Chartered Accountants, 411, Cosmo Complex, Mahila College Circle, Rajkot 360 001 Appellant Vs. ACIT, Gandhidham Circle, Gandhidham-Kutch Respondent By Assessee : Shri Kalpesh Doshi, A.R. By Revenue : Shri Arvind N. Sontakke, Sr.D.R. Date of Hearing : 06.10.2016 Date of Pronouncement : 07 .10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER This assessees appeal for A.Y.2009-10 arises against CIT(A)-3, Rajkot s order dated 25.02.2015 passed in case no. CIT(A)-3/Rjt/0034/11-12 in proceedings u/s.143(3) of Income Tax Act, 1961; in short Act . 2. We notice at outset that instant appeal is barred by 16 days delay in filing. assessee has placed on record condonation petition ITA No.206/Rjt/2015 (M/s. B. D. Sorathia & Co. vs. ACIT) A.Y. 2009-10 -2- along with affidavit dated 01.10.2015 solemnly averring therein that wife of its partner, namely, Smt. Laxmiben suffered paralytic stroke due to which her husband/partner Shri Jayrambhai could not institute case within prescribed limitation period. Ld. Departmental Representative is fair enough in not disputing correctness thereof. We thus condone above said delay in filing of this appeal. same is taken up for adjudication on merits. 3. assessee raises four substantive grounds in assailing correctness of lower appellate order passed ex parte affirming Assessing Officer s action inter alia in rejecting books of accounts u/s.145(3), disallowing interest paid to partner of Rs.14,96,336/- and estimating gross profits to tune of Rs.15,76,496/-; respectively. 4. instant case file reveals that assessee firm is civil contractor. It filed return on 29.09.2009 declaring total income at Rs.19,12,630/-. Assessing Officer took up scrutiny. same ended up in latter two additions made after rejection assessee s books. It filed appeal. We notice that CIT(A) prepares tabulation chart of various hearing conducted in lower appellate proceedings on 18.02.2014, 05.03.2014, 03.04.2014, 22.01.2015, 04.02.2015 and 16.02.2015 to observe that assessee has not come present despite various opportunities granted. He then proceeds to uphold Assessing Officer s findings leaving behind assessee aggrieved. 5. We have heard both parties reiterating their respective stand against and in support of lower appellate order. There is no dispute that CIT(A) has proceeded ex parte against assessee. Last three hearing in instant case filed have taken place within very short span of time from 22.01.2015 to 16.02.2015. lower appellate order reads that assessee was served corresponding hearing notice on 31.12.2000 only. Meaning thereby no such hearing notices were issued for latter two dates. This appears to be ITA No.206/Rjt/2015 (M/s. B. D. Sorathia & Co. vs. ACIT) A.Y. 2009-10 -3- sole reason as highlighted in course of hearing before us for neither assessee nor its authorized representative s appearance before CIT(A). We deem it appropriate in larger interest of justice in this peculiar backdrop of facts that ld. CIT(A) needs to re-adjudicate on entire issue afresh as per law on merits after affording adequate opportunity of hearing to assessee. 6. This assessee s appeal succeeds for statistical purposes. [Pronounced in open Court on this 07th day of October, 2016.] Sd/- Sd/- (AMARJIT SINGH) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 07/10/2016 True Copy S.K.SINHA Copy of Order forwarded to:- 1. Appellant. 2. Respondent. 3. CIT (Appeals) 4. CIT concerned. 5. DR., ITAT, Ahmedabad. 6. Guard File. By ORDER Deputy/Asstt.Registrar ITAT, Rajkot M/s. B. D. Sorathia & Co. v. ACIT, Gandhidham Circle, Gandhidham-Kutch