VIJAYBHAI PATEL,VADODARA vs. THE ITO, WARD-1(3)(3), VADODARA
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI T.R SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the Assessee as against ex-parte appellate order dated 10.02.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC),
Delhi, confirming the levy of penalty u/s.271(1)(c) of the Income
Tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Year 2011-12. 2. The case of the assessee is that in Form No.35, it was specifically mentioned not to send notice via email. However,
Asst.Year –2011-12
- 2–
the Ld.CIT(A), passed a cryptic one paragraph order dismissing the appeal of the assessee. Further the impugned order does not carry the dates of hearing given to the assessee. Thus, we hereby set-aside the ex-parte appellate order passed by the Ld.CIT(A) with the direction to issue a physical hearing notice by RPAD to the assessee and then pass order on merits and 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 15.07.2025 (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
()
Ahmedabad; Dated 15.07.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ/ The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Surat/Ahmedabad 6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.