LIZ HEMANGBHAI BHATT,AHMEDABAD vs. THE ITO, WARD-5(1)(2) PRESENT JAO- THE DYCIT, CIRCLE-3(1)(1), AHMEDABAD

The registry has noted that there is a delay of 30 days in filing the above appeals. The Ld. Counsel appearing for the assessee stated that she has not received email hearing notices on 02-12- 2024, 30-12-2024, 27-01-2025 and 18-02-2025 but the Ld. CIT(A) dismissed the appeals for non-prosecution vide common order dated 20-03-2025. However perusal of Form No. 35 filed before Ld. CIT(A), assessee categorically mentioned not to send hearing notices by email. Thus when the assessee verified the Income Tax portal came to know about the exparte appellate orders passed by Ld. CIT(A) both on quantum appeals as well as penalty appeals orders. Thus there is a delay of 30 days in filing the above appeals and requested to condone the delay.

The Ld. Sr. D.R. appearing for the Revenue submitted that this is the second round of appeal before this Tribunal. In the first round of appeal, Ld. Tribunal vide order dated 10-02-2023 in ITA Nos. 714 to 717/Ahd/2019 set-aside appeals to the file of Ld. CIT(A) for fresh consideration. However the assessee again not participated in the hearing before Ld. CIT(A). Therefore the appeals are liable to be dismissed.

We have given our thoughtful consideration and perused the materials available on record. In the first round of appeal before Ld. CIT(A), assessee filed written submission and also vide letter dated 22-02-2018 requested to admit additional evidences invoking Rule

1. In the present impugned orders passed by Ld. CIT(A), four opportunities of hearing given on 02-12-2024, 30-12-2024, 27-01- 2025 and 18-02-2025. However as it can be seen from Form No. 35, the assessee not sought for email hearing notices but instead of sending physical hearing notices the Ld. CIT(A) dismissed the appeals again for non-prosecution. However looking into the assessment order also for the Asst. Year 2010-11, assessee has not filed the Return of Income. In the next Asst. Year 2011-12, assessee filed the Return of Income and various additional documents were filed before Ld. CIT(A) invoking Rule 46A of the ITAT Rules.

Considering the non-cooperation by the assessee and to meet the ends of justice, we deem it fit to impose cost of Rs.10,000/- each on the quantum appeals and Rs.5,000/- each on the penalty appeals, thereby totaling to Rs.30,000/- payable by the assessee to the Income Tax Department within two weeks of receipt of copy of this order. On production of the same before Juri ictional Assessing Officer, we direct the JAO to entertain the additional documents filed by the assessee and give one more opportunity of hearing to the assessee and decide the cases on merits and in accordance

In the result, all the four appeals filed by the Assessee are allowed for statistical purposes.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,