SOMABHAI RAIJIBHAI BHOI,ANAND vs. THE ITO, WARD-5, ANAND

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ITA 376/AHD/2025Status: DisposedITAT Ahmedabad26 June 2025AY 2017-18Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the matter to the Assessing Officer for a de-novo assessment, directing the assessee to comply with all notices and submit relevant documents without seeking adjournments. A cost of Rs. 1,000 was imposed on the assessee to be deposited into the "Prime Minister Relief Fund." The appeal was allowed for statistical purposes.

What were the facts?

The assessee appealed against the CIT(A)'s order for AY 2017-18, which confirmed additions under Section 69A read with Section 115BBE and passed an order under Section 144. The assessee failed to respond to multiple notices from both the CIT(A) and the Assessing Officer, leading to the dismissal of the appeal.

What were the issues?

The key issue was whether the CIT(A) erred by confirming additions and passing an order under Section 144 without adequate opportunity, considering the assessee's non-compliance during proceedings.

Which sections of the Income-tax Act were involved?

Section 144,Section 251,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Mehul K Patel, AR
For Respondent: Shri B.P Srivastava, Sr DR
Hearing: 25.06.2025Pronounced: 26.06.2025

(Assessment Year: 2017-18) Somabhai Raijibhai Bhoi, Income Tax Officer, Vs. G-116 Nariman Complex, Ward-5, Beside Shreeman Shubhash Anand. Road, Anand-388001. [PAN :AKLPB4864 G] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri B.P Srivastava, Sr DR Date of Hearing 25.06.2025 Date of Pronouncement 26.06.2025 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 20.12.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

2.

The assessee has raised the following grounds of appeals:

1.

The Learned Commissioner of Income Tax(Appeals) erred in not setting aside the order passed u/s.144 despite amended provisions of section 251 made by Finance Act (2) of 2024.

Somabhai R Bhoi Vs. ITO Asst. Year : 2017-18 - 2– 2. The Learned Commissioner of Income Tax (Appeals) erred in passing the order without affording proper opportunity to the appellant. 3. The Learned Commissioner of Income Tax (Appeals) erred in confirming the additions made in the assessment order u/s.69A rws 115BBE of the Act without proper appreciation of facts stated in the ground of appeal filed before him.

4. The appellant craves the right to add to or alter, substitute, delete or modify all or any of the above grounds of appeal.

3. On going through the record, we find that the notices were issued from time to time by the Ld.CIT(A), requesting the assessee to submit certain details/clarification/explanation to substantiate its claim. Despite of several notices issued, the assessee failed to submit any reply/supportive evidence before the Ld.CIT(A) and the appeal of the assessee was dismissed. At the time of hearing, we noticed that Ld.AR for the assessee has filed an adjournment application. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo, and a cost of Rs. 1,000/- is imposed on the assessee, the amount should be deposited into the “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO, who shall take it on record before passing the order giving effect to the order of the ITAT. The assessee shall submit all the relevant documents/evidence and comply with the notices issued by the Assessing Officer without seeking any unnecessary adjournments.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 26.06.2025

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 26 .06.2025 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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