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Facts
The assessee filed an appeal against an ex-parte appellate order. The assessee faced a delay in filing the appeal due to an incorrect email address used for communication. The original reassessment order was ex-parte, and the CIT(A) also passed an ex-parte order without appreciating the facts and circumstances of the case.
Held
The Tribunal condoned the delay in filing the appeal. Recognizing that the assessee was not given sufficient opportunity and in the interest of natural justice, the Tribunal set aside the orders of the lower authorities and restored the matter to the Assessing Officer for fresh adjudication.
Key Issues
Whether the ex-parte orders passed by the lower authorities were justified. Whether the assessee should be granted another opportunity to present their case and evidence before the Assessing Officer.
Sections Cited
144, 144B, 14A, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Assessment Year 2020-21 Jitendrakumar Mafatlal Income Tax Officer Shah Ward-3(1)(2), 27, Maharastra SOC Vs Ahmedabad Mithakhali, Ellisbridge S.O. Ahmedabad City Ahmedabad380006 Gujarat, India PAN: AJRPS7696E (Respondent) (Appellant) Assessee Represented: Shri Sulabh Padshah, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 11-11-2025 Date of pronouncement : 13-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 12.03.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte reassessment order passed under section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21.
A.Y. 2020-21 Page No 2 Jitendrakumar Mafaltlal Shah. vs. ITO
There is delay of 46 days in filing the appeal. The assessee explained that the delay is on account of sending the appellate order as wrong email account. Therefore the delay of 46 days in filing the appeal is hereby condoned.
The Grounds of Appeal
raised by the assessee are as follows: Your appellant being aggrieved by the order passed by the learned Ld. Commissioner of Income-tax (Appeals) (herein after referred to as 'Ld CIT (Appeals), Income tax Department, National Faceless Appeal Centre (NFAC) u/s 250 of the Act presents this appeal against the same on the following amongst other grounds:
1. The Learned CIT (Appeals) has erred in passing an Ex-parte order and dismissing the appeal of the Appellant without appreciating the facts and circumstances of the case. It is submitted that the responses could not be filed before Ld CIT (Appeals) due to circumstances beyond the control of the Appellant, in view of this, the Appellant humbly prays before your honour that the matter may please be set aside to lower authorities and the impugned additions made be deleted after fresh verification of details and evidences. The same be held now.
2. The Learned CIT (Appeals) has erred in confirming the action of Ld AO wrongly determined income Rs 25,64,637/- under head Income from Other Sources against the claimed by Appellant under head Business & Profession. It is submitted that the Appellant is having sufficient documentary evidences justifying the same as Business income, however the same could not be furnished because of circumstances prevailed beyond the control of the appellant. In view of this, it is prayed before your honour that the matter may please be set aside to Ld. CIT(A)/to Ld. AO for the verification of details and impugned addition made please be deleted in the interest of justice.
3. The Learned CIT (Appeals) has erred in confirming the addition made by Id AO of Rs 1,06,711/- invoking provisions of Section 14A r.w.r BD. It is submitted that the Appellant is having sufficient documentary evidences justifying that the provisions of Section 14A are just not applicable in case of Appellant, however the same could not be furnished because of circumstances prevailed beyond the control of the appellant. In view of this, it is prayed before your honour that the matter may please be set aside to Ld. CIT(A)/ to Ld. AO for the verification of details and impugned addition made please be deleted in the interest of justice.
4. The Order passed by the learned CIT(A) is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now.
5. Your appellant craves leave to add, alter and/or to amend all or any of the grounds before the final hearing of appeal.
4. On perusal of record, it is seen that the assessee was accorded sufficient opportunities of hearing to furnish details, explanation and additions made by the assessing officer. However the assessee failed to furnish the requisite details or explanation before Ld. CIT(A) which has resulted in passing exparte appellate order. Before us, ld. Counsel for the assessee prayed that one more opportunity be given to the assessee so that necessary details explanations and details will be furnished before Ld. CIT(A).
Recording the same and in the interest of Principle of Natural Justice, we set-aside the orders passed by lower authorities and restore the matter back to the file of Jurisdictional Assessing Officer for de novo adjudication. The assessee shall submit all relevant documents, explanations before the JAO and comply with the notices without seeking any unnecessary adjournments.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.