ASHOKKUMAR PRABHULAL MEHTA,SURAT vs. ITO, WARD-1(3)(1), SURAT
IN THE INCOME TAX APPELLATE TRIBUNAL
SURAT BENCH, BENCH
[Conducted through Hybrid mode at Ahmedabad Bench]
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member
Ashokkumar Prabhulal
Mehta
7/C Anjani Tower, Opp.
24 Carat Sweet Shop,
Parle Point,
Surat-395007, Gujarat
PAN: ACSPM1310M
(Appellant)
Vs
Income Tax Officer
Ward-2(2)(1),
Surat
Juri ictional AO
Income Tax Officer
Ward 1(3)(1), Surat
(Respondent)
Assessee Represented: Shri Sapnesh Sheth, Advocate
Revenue Represented: Shri Ashish Kumar, Sr.DR
Date of hearing
: 03-03-2026
Date of pronouncement : 13-03-2026
आदेश/ORDER
PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the Assessee as against the ex-parte appellate order dated
06-10-2025
passed by Addl/Joint
Commissioner of Income Tax, (Appeal), Thane (in short referred to as “Addl. CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14. ITA No: 1303/SRT/2025
Assessment Year: 2013-14
I.T.A No. 1303/SRT/2025 A.Y. 2013-14
2. Brief facts of the case are that the assessee is an individual filed his return of income for the A.Y. 2013-14 on 28.03.2014
declaring total income of Rs.4,37,919/- and agriculture income of Rs.7,51,070/-. The return was taken for scrutiny assessment, wherein sale of land and computation of capital gain was not accepted and determined the Long Term Capital Gain (‘LTCG’) of Rs.30,38,526/-. Similarly, claim of reinvestment in another agricultural land u/s.54B of the Act was also denied to the assessee.
Aggrieved against the assessment order, assessee filed an appeal before Ld. Add. CIT(A) who has given four opportunities of hearing between 13.01.2021 to 06.10.2025. The assessee neither responded to the notices and nor sought for adjournments, thereby, the appeal was dismissed ex-parte.
Aggrieved against the appellate order, the assessee is in appeal before us raising the following Grounds of Appeal:
“1. On the facts and circumstances of the case as well as law on the subject, the learned ADDL/Joint Commissioner of Income Tax
(Appeals) has erred in passing ex-parte order without giving reasonable opportunity of hearing to the assessee.
On the facts and circumstances of the case as well as law on the subject, the learned ADDL/Joint Commissioner of Income Tax (Appeals) has erred in confirming the action of assessing officer in disallowing the deduction claimed by assessee amounting to Rs 30,38,526/- u/s 54B of I.T Act. 1961. 3. It is therefore prayed that above addition made by assessing officer and confirmed by ADDL/Joint Commissioner of Income Tax (Appeals), Thane may please be deleted.
Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.”
I.T.A No. 1303/SRT/2025 A.Y. 2013-14
5. Ld. Counsel appearing for the assessee submitted that due to oversight mistake the assessee has not responded to the notices of hearing given by the appellate authority, which has resulted in passing ex-parte order and pleaded one more opportunity of hearing before the Addl. CIT(A). The Ld. Counsel also undertook to file all relevant materials and documents before the Addl.CIT(A) in support of his case.
Considering the submission of the Ld. Counsel and to meet the ends of justice, we deem it fit to impose a cost of Rs.10,000/- payable by the assessee to the Income Tax Department for its non- cooperation before the lower authorities, within two weeks of receipt of copy of this order. On production of the receipt of the cost payment, the Ld. Juri ictional AO (‘JAO’) is directed to give one more opportunity of hearing to the assessee and pass order on merits of the case. Needless to say, the assessee should cooperate by filing all required details and evidences before the JAO to pass a fresh assessment order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 13-03-2026 (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 13/03/2026आदेश कȧ Ĥितिलǒप अĒेǒषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT
I.T.A No. 1303/SRT/2025 A.Y. 2013-14
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलीय अिधकरण,
अहमदाबाद/सूरत