ARUN GOPILAL SAMNANI,AHMEDABAD vs. CPC, BANGALORE PRESENT JURIS. ITO, WARD-5(3)(1), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar, Vice President
And Shri T. R. Senthil Kumar, Judicial Member
Arun Gopilal Samnani
7 Bank of Baroda
Society,
Nr. P.T. College, Paldi,
Ahmedabad-380007
Gujarat
PAN: AYWPS2887D
(Appellant)
Vs
CPC, Bangalore
Present Juri iction:
Income Tax Officer
Ward-5(3)(1),
Ahmedabad
(Respondent)
Assessee Represented: Shri Rushin Patel, A.R. on behalf of Biren Shah, A.R.
Revenue Represented: Shri Rohit Aasudani, Sr. D.R.
Date of hearing
: 12-11-2025
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 appellate order dated 04.07.2025 passed by the Addl. Commissioner of Income
Tax/JCIT (Appeals)-7, Mumbai arising out of the rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22. ITA No: 1540/Ahd/2025
Assessment Year: 2021-22
I.T.A No. 1540/Ahd/2025 A.Y. 2021-22 Page No Arun Go;ilal Samnani vs. ITO
2
2. At the outset, a Proxy Counsel submitted that the present issue is covered in favour of the assessee in assessee’s own case in ITA
No. 2082/Ahd/2024 vide order dated 29-04-2025 relating to the subsequent Asst. Year 2023-24 and produced copy of the Tribunal order.
However perusal of record clearly shows that the assessee has paid shortage of Tribunal Fees of Rs.8,712/-. When the Registry has sent reminders on 03-09-2025 and 18-09-2025, the assessee failed to rectify the defects. Therefore this appeal filed by the assessee is dismissed in limine.
In the result, the appeal filed by the Assessee is dismissed.
Order pronounced in the open court on 13 -11-2025 (DR. BRR KUMAR) (T.R. SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 13/11/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद