UNIVERSAL MARKETING,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before: Smt. Annapurna Gupta, Accountant Member
And Shri T.R. Senthil Kumar, Judicial Member
Universal Marketing
Near Commerce College,
Godhra, Dist. Panch
Mahals
Gujarat-389001
PAN: AADFU9202B
(Appellant)
Vs
Income Tax Officer
Ward-1,
Godhra
(Respondent)
Assessee Represented: Ms. Urvashi Sodhan, A.R.
Revenue Represented: Shri Rignesh Das, CIT-DR
Date of hearing
: 03-09-2025
Date of pronouncement : 03-09-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 07.03.2025 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 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. ITA No: 851/Ahd/2025
Assessment Year: 2017-18
I.T.A No. 851/Ahd/2025 A.Y. 2017-18 Page No Universal Marketing Vs. ITO
2
2. The assessee by way of Notarized Affidavit through its one of the Partner explained that due to change in Chartered Accountant, the change in e-mail address was unnoticed by the assessee/Partnership
Firm which has resulted in exparte reassessment order dated 19-05-2023 treating the cash deposits in the bank accounts of the Partnership Firm. The assessee also filed supporting affidavit from the practising Chartered Accountant that the appeal was outsourced to another Chartered Accountant, though the Chartered Accountant sought for adjournment to file the details, however due to inadvertent data loss resulting from a hard disc crash, necessary documentations could not be retrieved and made available before Ld. CIT(A) which has resulted in passing exparte appellate order.
Therefore requested to one more opportunity be given to the assessee to represent its case before the Assessing Authority.
We have considered the submissions of the assessee and perused the materials available on record. Out of five hearings before Ld. CIT(A), assessee sought for adjournment twice and thereafter Ld. CIT(A) passed exparte appellate order. Considering the Notarized Affidavit filed by the assessee and the Chartered Accountant, we deem it fit to set-aside the matter back to the file of Juri ictional Assessing Officer to redo the assessment by giving final opportunity of hearing to the assessee. Needless to say this final opportunity should be made use of by the assessee firm for passing order on merits of the case.
I.T.A No. 851/Ahd/2025 A.Y. 2017-18 Page No Universal Marketing Vs. ITO
3
4. In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 03-09-2025 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 03/09/2025
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