BHRUGESH ATULVADAN LAKHIARA,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

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ITA 329/AHD/2025Status: DisposedITAT Ahmedabad06 May 2025AY 2018-19Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that since the order of the CIT(A) was ex-parte without adjudication on merits, no prejudice would be caused to the revenue by giving the assessee an opportunity to represent their case before the Assessing Officer. Therefore, the matter was remanded for de-novo assessment.

What were the facts?

The appeal was filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre. The assessee contended that they were not granted adequate opportunity to be heard and that an addition of Rs. 34,66,400/- was confirmed without proper adjudication.

What were the issues?

Whether the assessee was denied a fair opportunity of being heard and whether the addition made was justified without proper adjudication.

Which sections of the Income-tax Act were involved?

Section 16A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

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

For Appellant: Shri Pritesh Shah, AR
For Respondent: Ms. Bhavnasingh Gupta, Sr DR
Hearing: 01.05.2025Pronounced: 06.05.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (Assessment Year: 2018-19) Bhrugesh Atulvadan Lakhiara, Income Tax Officer, Vs. Sundarpura, Ward-5(3)(1), P.O Sundarpura, Ahmedabad. Taluka Bayad, Sabarkantha-383325. [PAN :ABOPL6514 H] (Appellant) .. (Respondent) Appellant by : Shri Pritesh Shah, AR Respondent by: Ms. Bhavnasingh Gupta, Sr DR Date of Hearing 01.05.2025 Date of Pronouncement 06.05.2025 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 10.02.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeals:

1.

The learned CIT(A) erred in law and on facts in not granting the adequate opportunity of being heard to the appellant during the course of appellate proceedings, such opportunity should have been granted in the interest of justice.

2.

The learned CIT(A), NFAC erred in law and on facts in confirming the addition of Rs.34,66,400/- made under section 16A of the Income Tax Bhrugesh Atulvadan Lakhiara. Vs. ITO Asst. Year : 2018-19 - 2– Act, 1961 with the contention of accommodation entry, such addition is requested to be deleted.

3.

At the outset, the Ld. Counsel for the assessee pleaded that the assessee could not file submission before the Assessing Officer. The Ld. Counsel further prayed that, given an opportunity due compliances will be made before the Assessing Officer. Since the order of the Ld. CIT (A) is also an ex-parte without adjudication of the issues on merits, we hold that no prejudice will be caused to the revenue if an opportunity is given to the assessee to represent his case before the Assessing Officer. Hence, the matter is remanded to the Assessing Officer for conducting assessment de- novo.

4.

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

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