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Facts
The assessee filed an appeal against an ex-parte appellate order passed by the CIT(A) and an ex-parte reassessment order passed by the AO under Section 144 r.w.s. 147 of the Income Tax Act, 1961. The assessee cited the death of his father and personal illness as reasons for not filing details earlier, resulting in ex-parte orders.
Held
The Tribunal condoned the 54-day delay in filing the appeal and set aside the ex-parte appellate order. The case was remanded to the CIT(A) with a direction to pass a fresh order on merits after providing a proper opportunity of hearing.
Key Issues
Whether the delay in filing the appeal should be condoned and the ex-parte orders set aside to grant the assessee an opportunity to present their case on merits.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar
Assessment Year. 2018-19 Pinakin Patel The ITO 1, Sagar Faliya, Ward-1(2)(2), Near Water Tank, Bhayali, Vs Vadodara Gujarat-391410 PAN: AGYPP9896M (Appellant) (Respondent) Assessee Represented: Shri Hemant Suthar, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 12-08-2025 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 exparte appellate order dated 31.07.2024 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 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19.
A.Y. 2018-19 Page No 2 Pinakin Patel Vs. ITO
The registry has noted that there is a delay of 54 days in filing the above appeal. The assessee filed Notarized Affidavit stating that in the appeal before Ld. CIT(A), email address of the Partner was given in Form No. 35. However the Partner has not forwarded the hearing notices given by Ld. CIT(A), which has resulted in passing exparte appellate order. Further, it is explained that during the assessment proceedings before the assessing officer, the assessee’s father was not well so assessee could not file the details. In the meantime, assessee’s father also expired on 25-12-2023 which has also resulted in passing exparte reassessment order by the A.O. The only addition made by the A.O. is the unsecured loans credited in the bank account which are said to be repaid subsequently and the relevant materials namely bank accounts, confirmations and death certificate are filed for the first time before this Tribunal as fresh evidences. Therefore the assessee requested to set-aside the exparte orders passed by the Lower Authorities and also condone the delay in filing this appeal.
Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning and setting aside the exparte appellate order.
Recording the submissions of both sides, the delay of 54 days in filing the above appeal is hereby condoned and the appellate order is hereby set-aside and remanded to the file of Ld. CIT(A) with a direction to pass fresh order on merits by giving proper opportunity of hearing to the assessee, by giving physical hearing notice to the assessee. Needless to say, the assessee should make use of this final opportunity of hearing for passing order’s on merits.
A.Y. 2018-19 Page No 3 Pinakin Patel Vs. ITO
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 19-08-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 19/08/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद