GAURANG CHIMANBHAI KAPADIYA,KHEDA vs. THE ITO, WARD-2, NADIAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYALGaurang Chimanbhai Kapadiya, C/o M/s. Silk Palace, Bhavsarwad Nadiad, Kheda-387001. [PAN : ADMPK6603 N]
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
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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.
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. (SIDDHARTHA NAUTIYAL) VICE-PRESIDENT
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Ahmedabad; Dated 18.07.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.