BHAILAL DAHYABHAI PATEL,AHMEDABAD vs. THE ITO, WARD-5(2)(2) NOW WARD-6(1)(1), AHMEDABAD
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYALBhailal Dahyabhai Patel, D/1, Shailja Apartment, Near Sugam Flat, Vasna, Ahmedabad-380007
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal has been filed by the Assessee against the order dated 17.01.2025
passed by the Ld. ADDL/JCIT(A), Gwalior (‘Ld. CIT(A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short), relating to the Assessment Year 2012-
13. 2. The assessee has raised the following grounds :
“01. That the Ld. CIT(A) and ITO, ward 5(2)(2), Ahmedabad has erred both in law and on facts while passing the order u/s 250 of the Income tax Act, 1961
and therefore it requires to be set aside.
The appellant has submitted all the submissions before the assessing officer, however without considering the same and without adjudicating the legal grounds on the basis of facts on record CIT(A) has passed order on 17/01/2025 is require to be re-consider.
….”
Asst. Year : 2012-13
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3. On going through the record, we find that Ld. CIT(A) has accorded four opportunities of hearing to the assessee. Despite this, the assessee neither submitted any written submissions nor appeared before the Ld. CIT(A), nor sought adjournment.
Consequently, the Ld. CIT(A) proceeded to dismiss the appeal in limine. However, considering that the appeal was disposed of without adjudicating on the merits of the grounds raised, and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(A) for fresh adjudication de novo, after affording due and reasonable opportunity of being heard to the assessee. The assessee shall submit all the submission/documents and comply with the notices issued by the 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 22.09.2025. (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
Ahmedabad; Dated 22.09.2025
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अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबंधत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. वभागीय तनध, आयकर अपील#य अधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड( फाईल / Guard file.
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