CHANDA POTODIA,SURAT vs. ITO, WARD 1(3)(1), SURAT

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ITA 1236/SRT/2025Status: DisposedITAT Surat04 May 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte appellate orders, directing the Assessing Officer to provide one more opportunity for hearing. The assessee is to submit all necessary details for a decision on merits, and penalty proceedings will continue.

What were the facts?

The assessee's appeals were filed against ex parte appellate orders. The assessee claimed that hearing notices were sent via email, which they missed, leading to the ex parte orders. The assessee requested an opportunity to present details regarding unexplained cash credit.

What were the issues?

Whether the ex parte appellate orders were passed in violation of natural justice principles and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 272A(1)(d),Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. Arjun Lal Saini & Shri T.R. Senthil Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: DR. Arjun Lal Saini, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 1236 & 1237/SRT/2025 Assessment Year: 2019-20

Chanda Patodia Income Tax Officer C-606, Suryadarshan Ward-1(3)(1), Apartment, Vs Surat City Light Road, City Light Surat-395007 PAN: AANPP3644C (Respondent) (Appellant) Assessee Represented: Shri Suresh K Kabra, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 27-04-2026 Date of pronouncement : 04-05-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee as against exparte appellate orders dated 31.07.2025 & 13-10-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144 and penalty levied under section 272A(1)(d) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20.

I.T.A Nos. 1236 & 1237//SRT/2025 A.Y. 2018-19 Page No 2 Chanda Patodia vs. ITO

2.

At the outset, the Ld. A.R. appearing for the assessee submitted that in Form No. 35 filed before Ld. CIT(A), the assessee requested not to send notices or communication by email. However, Ld. CIT(A) sent the hearing notices through email which was not noticed by the assessee thereby resulting in passing exparte appellate orders. The assessee also filed by way of Notarized Affidavit, the delay in fling the appeal before Ld. CIT(A). However, Ld. Counsel submitted that if one more opportunity be given to the assessee, he is prepared to file all necessary details relating to the unexplained cash credit made u/s. 68 of the Act before the Jurisdictional Assessing Officer.

3.

Ld. Sr. D.R. appearing for the Revenue submitted that even the assessment proceedings were exparte and therefore the assessee should co-operate with the JAO for passing fresh assessment order.

4.

Heard rival submissions and perused the materials available on record. The assessee filed her Return of Income admitting income of Rs.6,18,540/-. During the appellate proceedings, the assessee vide letter dated 06-01-2023 sought for adjournment, however not filed any details or evidences, which has resulted in passing exparte order making addition of Rs.84,84,203/- under section 68 of the Act. Therefore in the interest of Principle of Natural Justice, we deem it fit to set aside the exparte appellate orders with a direction to the Jurisdictional Assessing Officer to give one more opportunity of hearing to the assessee and pass reassessment order and also to proceed with the penalty proceedings u/s. 272(1)(d) of the Act in accordance with the provisions of law. Needless to say the assessee should make use of this final opportunity of hearing and file all

I.T.A Nos. 1236 & 1237//SRT/2025 A.Y. 2018-19 Page No 3 Chanda Patodia vs. ITO

necessary details and records before JAO to pass order on merits of the case.

5.

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.

Orders pronounced under provision of Rule 34 of ITAT Rules, 1963 on 04 -05-2026

Sd/- Sd/- (DR. ARJUN LAL SAINI) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat : True Copy Dated 04/05/2026 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, सूरत

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