MAHESHKUMAR LALJIDAS PATEL,VISNAGAR vs. INCOME TAX OFFICER, WARD 1, PATAN
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL, zMaheshkumar Laljidas Patel, Market Yard Visnagar, Visnagar-384315. [PAN :AGTPP7220 Q]
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
The present appeal filed by the assessee is directed against order dated
09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)” in short], arising out of penalty order under Sections 271D of the Income-tax Act, 1961 [“the Act”]
for Assessment Year 2013-14. 2. On going through the records, we find that the assessee did not appear before the JCIT which led to passing of an ex-parte order on 07.06.2019. The assessee did not even appear before the Ld. CIT(A) also in spite of 5
opportunities given from January 2021 to October 2023 which led to passing of an ex-parte order on 09.01.2024. We, therefore, find that no prejudice would be caused to the Revenue if an opportunity of being heard is given to the assessee. Hence, in the interest of justice, the matter is remanded to the file of ITA Nos. 1020/Ahd/2025
Maheshkumar L PatelVs. ITO
Asst. Year : 2013-14
- 2–
the JCIT, Patan Range, Patan to decide the matter afresh after hearing the submissions of the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 25.08.2025 (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
Ahmedabad; Dated 25.08.2025
btk
आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.