M/S. D G NAKRANI,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, AHMEDABAD
BEFORE SMT.ANNAPURNA GUPTA,ACCOUNTANT MEMBER &
SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER
M/s. D.G. Nakrani
M-101/D Akshar Deep
Complex
Shastri Nagar
Near Jain Derasar
Bhavnagar – 364 001
Vs.
The Asst.CIT
Circle-I
Bhavnagar
PAN No. : AAQFM 2630 J
(Appellant)
..
(Respondent)
Assessee by :
Shri Hiren J. Trivedi, AR
Revenue by :
Shri Arvind Kumbhare, Sr.DR
Date of Hearing
16/07/2025
Date of Pronouncement
22/07/2025
आदेश / O R D E R
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:
This appeal is filed by the assessee as against the ex-parte appellate order dated 04/09/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi
[hereinafter referred to as “CIT(A)”] arising out of the assessment order passed under section143(3) of the Income Tax Act, 1961
(hereinafter referred to as “the Act”) relating to the Assessment Year
(AY) 2017-18. 2. Ld.Counsel appearing for the assessee filed application under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963 stating that during the assessment proceedings, the email-id which was M/s.D.G. Narkani vs. ACIT sst.Year - 2017-18
registered with Income Tax Portal with that of the former Chartered
Accountant email-id amibhav2004@yahoo.com. Since the same was unnoticed, assessee could not reply to the notices which resulted in passing ex-parte order by the Ld.A.O.
During appellate proceedings, the case was fixed for hearing on five occasions from 20/01/2021 to 19/07/2024. More particularly, the case was fixed for hearing on 18/07/2024, assessee sought for 30 days adjournment. However, the hearing was re-fixed on 09/08/2024 and passed Ld.CIT(A) ex-parte appellate order. Thus, the assessee filed application under Rule 29 of ITAT Rules, seeking permission to file the following additional evidences, namely, financial statements for the AY 2017-18, copy of the ITR, copy of the six bank account statements, cash book & cash-flow details of cash withdrawal and month-wise cash expenditure and other details which is running to 564 pages. Since the assessment order also an ex-parte order, the assessee requested to set aside the matter back to the file of Juri ictional Assessing Officer to verify the additional documents and pass order on merits.
Ld. Sr.DR appearing for the Revenue has no serious objection in setting aside the matter back to the file of JAO for verification of additional documents filed for the first time before this Tribunal.
Recording the statements of rival parties, the ex-parte orders passed by the lower authorities are hereby set aside with a direction to the assessee to file the additional documents, evidences before the JAO and explain its case. The Ld.JAO is directed to give reasonable M/s.D.G. Narkani vs. ACIT sst.Year - 2017-18 opportunity of hearing to the assessee and then pass fresh assessment order in accordance with the provisions of law.
in the result, the appeal filed by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 22/07/2025 (ANNAPURNA GUPTA) JUDICIAL MEMBER
Ahmedabad; Dated 22/07/2025
T.C. NAIR, Sr. PS
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The Concerned CIT
4. The CIT(A)-(NFAC)
5. The DR, ITAT, Ahmedabad
6. Guard file.
BY ORDER,
सािपत ित ///
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(Dy./Asstt.