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2019 (4) TMI 1575 - AT - Income TaxRectification u/s 254 - Ex parte order of the CIT(A) - ITAT set aside - HELD THAT - In terms of Section 250(6) of the Act notwithstanding non-appearance by the assessee. CIT(A) in the instant case has simply dismissed the appeal of the assessee without looking at the various grounds at all. Therefore, the action of the CIT(A) was in departure with the provisions of the law. Therefore, such order of the CIT(A) was not sustainable in the opinion of the ITAT. Such order of the ITAT is not amenable to rectification within the sweep of Section 254(2). The judgment of the Hon ble Gujarat High Court in Ashokji Chanduji Thakor 2018 (10) TMI 1657 - GUJARAT HIGH COURT was rendered on the premise that CIT(A) had passed ex parte order and decided the appeal on merits. This is not true in the instant case. The judgment of the Hon ble Gujarat High Court is rendered in different fact situation provides no help in the instance case. Thus, we see no warrant to entertain the rectification application of the Revenue - miscellaneous application filed by the Revenue is dismissed
Issues:
Rectification of appellate order in ITA No. 364/Ahd/2018 concerning AY 2013-14 based on the decision of the Hon’ble Gujarat High Court in the case of Pr.CIT vs. Ashokji Chanduji Thakor. Analysis: The Appellate Tribunal, ITAT Ahmedabad, received a Miscellaneous Application from the Revenue seeking rectification of the appellate order in ITA No. 364/Ahd/2018 dated 06.07.2018 concerning AY 2013-14. The ITAT had set aside the ex parte order of the CIT(A) appealed against by the assessee and directed it to pass a speaking order after granting a reasonable opportunity to the assessee. The Revenue challenged this action of the ITAT citing the decision of the Hon’ble Gujarat High Court in the case of Pr.CIT vs. Ashokji Chanduji Thakor. Upon review, the ITAT observed that the CIT(A) had failed to comply with the provisions of the law by dismissing the appeal of the assessee without considering the various grounds presented. The ITAT noted that the CIT(A) was required to state the points for determination, decide on them, and provide reasons for the decision as per Section 250(6) of the Act, even in the absence of the assessee. As the CIT(A) did not follow these procedures, the ITAT found its order unsustainable. The ITAT also highlighted that the judgment of the Hon’ble Gujarat High Court in Ashokji Chanduji Thakor was based on a different fact situation where the CIT(A) had passed an ex parte order and decided the appeal on merits, which was not the case in the present situation. Consequently, the ITAT determined that the judgment of the Hon’ble Gujarat High Court did not apply to the current scenario, and there was no justification to entertain the rectification application of the Revenue. Therefore, the miscellaneous application filed by the Revenue seeking rectification was dismissed by the ITAT. The decision was pronounced in the Open Court on 24/04/2019.
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