DILIPBHAI DHANJIBHAI KOTHIYA,AHMEDABAD vs. THE ACIT, CICLE-4(1)(1), AHMEDABAD

At the outset, the Ld. Counsel for the assessee invited our attention to the impugned orders of the Ld. CIT(A) and submitted that the same are ex-parte orders. The Ld. Counsel relied upon a copy of the screenshot downloaded from the Income Tax Portal and submitted that the assessee had sought adjournments from the Ld. CIT(A), however, the Ld. CIT(A) proceeded to decide the appeals of the assessee. The Ld. Counsel has further submitted that even the case of the assessee was not properly represented before the Assessing Officer. In this regard, it was submitted that the assessee was not much aware of the complexities of the online assessment procedures. The part time accountant of the assessee had left the job, due to which the assessee became helpless to produce the relevant details and documents before the Assessing Officer. The Ld. Counsel further submitted that, in the interest of justice, the assessee may be given an opportunity to present his case before the Assessing Officer.

The Ld. DR has not disputed that the impugned orders passed by the Ld. CIT(A) are ex-parte orders.

Further, the assessment order for AY 2019-20 is also an ex-parte best judgment order. The Ld. Counsel has tried to demonstrate that the assessee has a fair case on merits. Considering the above submissions, we are of the view that the interests of justice will be well served, if the assessee be given an opportunity to present his case before the Assessing Officer, subject to burdening the assessee with reasonable costs. Accordingly, we set aside the impugned orders of the Ld. CIT(A) in all the appeals. The matters in the quantum appeals Nos. 544 & 547/Ahd/2026 for AYs 2019-20 & 2020-21 are restored to the file of the Assessing Officer for de novo assessment, subject to deposit of Rs.10,000/- each (totalling Rs.20,000/-) by the assessee to the Prime Minister’s National Relief Fund within 60 days from the date of receipt of a copy of this order. The assessee shall furnish proof of such payment before the Assessing Officer. So far as the matter relating to levy of penalties under sections 271D and 271E is concerned, the same is consequential and Dilipbhai Dhanjibhai Kothiya vs. ACIT Asst.Years 2019-20 to 2020-21 dependent upon the assessment orders. Since we have already set aside the impugned orders of the Ld. CIT(A) in the quantum appeals and restored the matters to the file of the Assessing Officer for de novo assessment, the impugned penalties contested in ITA Nos. 545–546/Ahd/2026 for AY 2019-20 are ordered to be deleted at this stage. The Assessing Officer will be at liberty to initiate and/or impose penalty, if deems it fit, during the course of or upon completion of the de novo assessment proceedings.

With the above observations, ITA Nos. 544 & 547/Ahd/2026 for AYs 2019- 20 & 2020-21 are treated as allowed for statistical purposes, whereas ITA Nos. 545 & 546/Ahd/2026 for AY 2019-20 stand allowed.

""थ" / The Respondent. संबंिधत आयकर आयु" / Concerned CIT 3. 4. आयकर आयु" अपील ( ) / The CIT(A)-(NFAC) 5. िवभागीय "ितिनिध अिधकरण अपीलीय आयकर अहमदाबाद /DR,ITAT, Ahmedabad. , , गाड" फाईल /Guard file. 6. आदेशानुसार/ BY ORDER,