ABHAYKUMAR MANGILAL JAIN,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms. SUCHITRA KAMBLEAbhaykumar Mangilal Jain, 36, Siddhachal Vatika, B/h Dharamnagar Fire Station, Sabarmati Ahmedabad-380005. [PAN :ABCPJ7096 G]
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 30.06.2025 passed by the Commissioner of Income Tax
(Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. On perusal of the record, we find that notices of hearing were issued on several occasions, however, the assessee failed to furnish the requisite documents. There was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even
Asst. Year : 2014-15
- 2–
during the proceedings before the Assessing Officer. Before us, the Ld.
Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing
Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 14.10.2025. S
/- (SUCHITRA KAMBLE)
VICE-PRESIDENT
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Ahmedabad; Dated 14.10.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.