GAURANG CHIMANBHAI KAPADIYA,KHEDA vs. THE ITO, WARD-2, NADIAD

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ITA 215/AHD/2024Status: DisposedITAT Ahmedabad18 July 2025AY 2016-17Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Income Tax Appellate Tribunal observed that the CIT(A) had dismissed the appeal without adjudicating the matter on its merits. In the interest of justice, the Tribunal remanded the case back to the CIT(A) to provide the assessee an opportunity of hearing and to decide the issue on merits, with the condition that the assessee must comply with all notices and provide relevant documents without seeking unnecessary adjournments.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for Assessment Year 2016-17. The CIT(A) had dismissed the assessee's appeal due to non-compliance with multiple notices issued under Section 250, where the assessee failed to submit requested details and explanations to substantiate their claim.

What were the issues?

Whether the CIT(A) was justified in dismissing the assessee's appeal solely for non-compliance with notices, without a primary adjudication of the case on merits.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

For Appellant: Shri Samir Vora, AR on behalf of Shri Mehul K Patel, AR
For Respondent: Shri BP Srivastava, Sr. DR
Hearing: 16.07.2025Pronounced: 18.07.2025

(Assessment Year: 2016-17) Gaurang Chimanbhai Kapadiya, Income Tax Officer, Vs. C/o M/s. Silk Palace, Ward-2, Bhavsarwad Nadiad, Nandiad. Kheda-387001. [PAN : ADMPK6603 N] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, AR on behalf of Shri Mehul K Patel, AR Respondent by: Shri BP Srivastava, Sr. DR Date of Hearing 16.07.2025 Date of Pronouncement 18.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 18.12.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2016-17.

2.

On going through the record, we find that the notices u/s.250 were issued on 05.01.2021, 14.10.2021, 19.05.2023, 06.11.2023 & 07.12.2023, requesting the assessee to submit certain details/clarification/ explanation to substantiate its claim. Since the assessee remained non-compliant with the notices issued and failed to submit the relevant documents before the Ld.CIT(A), the appeal of the Gaurang C Kapadiya Vs. ITO Asst. Year : 2016-17 - 2– assessee was dismissed. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A) to adjudicate the issue on merits after providing an opportunity of hearing to the assessee. The assessee shall submit all the relevant statement/submission/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 18.07.2025.

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