KACHCHH HOSPITALITY PRIVATE LIMITED (FORMERLY KNOWN AS SANGHI INFRASTRUCTURE LIMITED ),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(1), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta, Accountant Member
And Shri T.R. Senthil Kumar, Judicial Member
Kachchh Hospitality Pvt.
Ltd. (Formerly known as Sanghi Infrastructure Ltd.)
10th Floor, Kataria Arcade,
Nr. Adani School,
Off. S.G. Highway,
Ahmedabad-380051
Gujarat
PAN: AAECK4947R
(Appellant)
Vs
The ITO
Ward-4(1)(1),
Ahmedabad
(Respondent)
Assessee Represented: Shri Biren Shah, A.R.
Revenue Represented: Shri Rohit Aasudani, Sr. D.R.
Date of hearing
: 13-08-2025
Date of pronouncement : 19-08-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 23.08.2022 passed by the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14. Assessment Year. 2013-14
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2. The Registry has noted that there is a delay of 307 days in filing the appeal. The assessee explained by a Notarized Affidavit that the Mobile Number and email ID of General Manager Mr. Biren Modi of the assessee company. However the email notices were neither received nor SMS Messages received from Ld. CIT(A) Office and produced copy of the screenshots. It is thereafter on verification of I.T. Portal, assessee came to know about the dismissal of the appeal by Ld. CIT(A). Thus the delay in filing the appeal be condoned and all necessary details were already filed before the Ld.
CIT during Revision proceedings. Therefore requested to condone the delay and set-aside the matter back to the file of Juri ictional
Assessing Officer to consider the same and pass orders on merits of the case.
Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of Juri ictional Assessing Officer.
We have heard the rival submissions and perused the materials available on record. Ld. CIT(A) dismissed the appeal by holding that the assessee availed Vivad Se Vishwas Scheme, 2020 vide application dated 21-09-2020. Whereas the assessee submitted that the Vivad Se Vishwas scheme opted by the assessee was against the original assessment order passed u/s. 143(3) whereas the appeal before Ld. CIT(A) was against giving effect to the Revision order passed u/s. 143(3) r.w.s. 263 of the Act. The Revision proceedings was initiated for mis-matching of the income offered by the assessee in the profit and loss account. During the I.T.A No. 647/Ahd/2023 A.Y. 2013-14 Page No Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO
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assessment proceedings, the assessee explained that part of the income is offered in the previous assessment year. However corresponding TDS was done in the subsequent year which has resulted in mis-matching of the TDS credit. On verification of the same, Ld. CIT set-aside the matter back to the file of Assessing
Officer. However during the giving effect order, the A.O. called for confirmation from the creditors which was not replied by the assessee, or creditor which has resulted in passing exparte order.
We deem it fit to set-aside the matter back to the file of Juri ictional Assessing Officer with a direction to give one more opportunity of hearing to the assessee and then pass orders on merits of the case.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 19 -08-2025 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 19/08/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A)
I.T.A No. 647/Ahd/2023 A.Y. 2013-14 Page No Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO
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5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद