SANJAYKUMAR DALPATBHAI SHAH,BANASKANTHA vs. ASSESSMENT UNIT, NFAC PRESENT JURIS. THE ITO, WARD-4, PALANPUR
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “बी“,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
ी मकरंद वसंत महादेवकर, लेखा सद के सम!।
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Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member
आयकर अपील सं /ITA Nos.446/Ahd/2025 & 447/Ahd/2025
िनधारण वष /Assessment Years : 2016-17 & 2017-18 respectively
Sanjaykumar Dalpatbhai Shah
Omkar Finance
Paras Machinary Stores
At Shihori, Tal-Kankrej
Shihori Banaskantha – 385 550
बनाम/
v/s.
Assessment unit, NFAC,
Present Juris. The ITO
Ward-4
Palanpur-385 001
थायी लेखा सं./PAN: AKUPS 3748 P
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Aseem Thakkar, AR
Revenue by :
Shri R.P. Rastogi, CIT-DR
सुनवाई की तारीख/Date of Hearing : 20/08/2025
घोषणा की तारीख /Date of Pronouncement: 28/08/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The captioned appeals have been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] of even date 02/01/2025 passed u/s.250 of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) for the Assessment Years (AYs) 2016-17
and 2017-2018. 2. At the outset, the Ld.Counsel for the assessee has invited our attention to the impugned orders of the ld.CIT(A) to submit that the same are ex-parte
ITA Nos.446 & 447/Ahd/2025
Sanjaykumar Dalpatbhai Shah vs.Assessment Unit, NFAC,
Present Juris. The ITO, Ward-4
Asst.Years : 2016-17 & 2017-18
orders of the Ld.CIT(A). The Ld.Counsel inviting our attention to paragraph
No.3 of the impugned order of the Ld.CIT(A) for AY 2016-17, has demonstrated that the assessee had prayed for an adjudication of the case as the assessee had to collect certain documents. In the impugned order, the Ld.CIT(A) observing that the assessee had already been granted four opportunities of hearing, thereafter proceeded to decide the appeal of the assessee ex-parte of the assessee. The Ld.Counsel for the assessee submitted that the non-prosecution of the appeal before the ld.CIT(A) was not intentional, rather, the assessee had to collect certain documents which was very necessary for proper adjudication of the case of the assessee. That the assessee had duly filed the application which was rejected. The Ld.Counsel has, therefore, submitted that the assessee has a fair case on merits and that, he may be granted one more opportunity to present his case before the Ld.CIT(A). We find that similar observations have been made by the Ld.CIT(A) for AY 2017-18 in paragraph No.3 of the impugned order.
The Ld.Departmental Representative for the revenue (DR) however, has relied upon the findings of the Ld.CIT(A).
Considering the rival submissions, in our view, the interests of justice will be well served, if the assessee is given an opportunity to present his case(s) before the Ld.CIT(A), however, subject to deposit of cost of Rs.5,000/-, in relation to each of the assessee’s appeal, to the Prime Minister’s National Relief Fund. Both the appeals are restored to the file of ld.CIT(A) for decision afresh, however, subject to furnishing of evidence before the CIT(A) by the assessee of deposit of Rs.5,000/- in each case, to the Prime Minister’s National Relief Fund.
ITA Nos.446 & 447/Ahd/2025
Sanjaykumar Dalpatbhai Shah vs.Assessment Unit, NFAC,
Present Juris. The ITO, Ward-4
Asst.Years : 2016-17 & 2017-18
In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 28 /08/2025. (Makarand V. Mahadeokar) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 28/08/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.