Principal Commissioner Of Income Tax 2 v. Mainak Comtrade Pvt. Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 272 of 2019 ==========================================================PRINCIPAL COMMISSIONER OF INCOME TAX 2 VersusMAINAK COMTRADE PVT. LTD. ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand HONOURABLE MR.JUSTICE A.C. RAO Date : 15/07/2019 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1This Tax Appeal under Section 260A of the Income Tax, 1961 (for short, “the Act, 1961”) is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad dated 21[st] December 2018 in the ITA No.2215/Ahd/2018 for the assessment year 2012-13. 2The Tribunal, in its impugned order, has observed as under: “3. Learned representatives fairly agree that the hearing notices issued in this case were sent on the address other than the one set out in Form No.35 and that for this reason the assessee could not comply with the notices issued by the CIT(A). In these circumstances, in our considered view, the right course of action will be to recall the impugned ex-parte order and remit the matter to the file of the CIT(A) for fresh adjudication on merits. Learned Departmental Representative has graciously agreed to this suggestion. 4In view of the above discussion, as also bearing in mind entirely of the case, the impugned ex-parte order of the CIT(A) is hereby set aside and the matter is remitted to the file of the CIT(A) for adjudication on merits. 5In the result, appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 21[st] day of December, 2018.” 3Mr. M.R. Bhatt, the learned senior standing counsel appearing for the Revenue very fairly pointed out that the departmental representative before the Tribunal also agreed for the remand of the matter to the CIT(A) for fresh adjudication on merits. 4Having regard to the nature of the order passed by the Tribunal, we are not inclined to disturb the same. 5In the result, this appeal fails and is hereby dismissed. (J. B. PARDIWALA, J) CHANDRESH (A. C. RAO, J)