ADITYA PROHOUSE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member
And Shri Narendra Prasad Sinha, Accountant Member
Aditya Prohouse Private
Limited
402, Sheel Complex,
Nr. Mithakali Under Bridge, Navrangpura,
Ahmedabad-380009
Gujarat
PAN: AAJCA4954B
(Appellant)
Vs
The ITO,
Ward-1(1)(1),
Ahmedabad
(Respondent)
Assessee Represented: Shri M. K. Patel, A.R.
Revenue Represented: Smt. Mamta Singh, Sr.D.R.
Date of hearing
: 25-06-2025
Date of pronouncement : 30-06-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 26.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) relating to the Assessment Year
2017-18. Assessment Year: 2017-18
I.T.A No. 1162/Ahd/2025 A.Y. 2017-18 Page No Aditya Prohouse Pvt. Ltd. Vs. ITO
2
2. The registry has noted that there is a delay of 234 days in filing the above appeal. The assessee explained that the e-mail communication of the Accountant was shown in Form No. 35. Since that Accountant resigned the job, the e-mail communications were not received by the assessee which has resulted in passing exparte appellate order.
However on merits of the case, there cannot be any addition on account of payment of on-money on the purchase of property which were registered in the year 2012. Thus requested to condone the delay and set-aside the matter back to the file of Ld. CIT(A).
Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning the delay of 234 days. Thus the delay in filing the appeal is hereby condoned. Since the appellate order being an exparte order and in the interest of justice, we deem it fit to set-aside the matter back to the file of Ld. CIT(A) to decide the same on merits by imposing cost of Rs.5,000/- payable by the assessee to the I.T. Department within two weeks of receipt of copy of this order. On production of receipt for payment of cost, Ld. CIT(A) give proper opportunity of hearing to the assessee. Needless to say, the assessee should cooperate by filing all necessary details and written submission before Ld. CIT(A) to pass order on merits of the case.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 30-06-2025 (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
I.T.A No. 1162/Ahd/2025 A.Y. 2017-18 Page No Aditya Prohouse Pvt. Ltd. Vs. ITO
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Ahmedabad :
Dated 30/06/2025आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद