Chandresh Kanubhai Patel v. Income-tax Officer, Ward-2(3), Baroda
[Citation -2016-LL-1018-55]
| Citation | 2016-LL-1018-55 |
|---|---|
| Appellant Name | Chandresh Kanubhai Patel |
| Respondent Name | Income-tax Officer, Ward-2(3), Baroda |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 18/10/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Bot Summary: | By way of this appeal, the assessee appellant has challenged correctness of the order dated 5th June, 2013 passed by the learned CIT(A), in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2009-10. The only notice received by the assessee which remained un-complied with was notice for hearing on 25.03.2013 and this non- compliance was due to communication gap between the assessee and his Authorised Representative. The assessee points out that the non-appearance before the learned CIT(A) was due to a bonafide error. Learned Departmental Representative relies on the stand of the learned CIT(A) and justified the ex-parte dismissal of appeal by the learned CIT(A). Having heard the rival contentions and having perused the material on record, I am of the considered view that in the interest of justice, the matter may be restored to the file of learned CIT(A) for fresh adjudication on merits, after giving the assessee an opportunity of hearing, by way of a peaking order and in accordance with law. I remit the matter to the file of the learned CIT(A) for fresh adjudication in the light of observations above. As the matter stands restored to the file of the learned CIT(A) for adjudication on merits denovo, there is no need to deal with other grounds of appeal i.e. with respect to merit of the case. |