BHARATBHAI CHAVDA,VADODARA vs. THE ITO, WARD-1(2)(1), VADODARA
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI T.R. SENTHIL KUMAR
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal
Centre [NFAC], Delhi (hereinafter referred to as "CIT(A)" for short), dated
02.02.2024 passed under Section 250 of the Income-tax Act, 1961
[hereinafter referred to as "the Act" for short], for Assessment Year (AY)
2017-18. 2. The grounds of appeal raised by the assessee are as follows:-
“1. The order passed by lower authorities is bad in law and required to be quashed.
Ld. JCIT (A) erred in law and on facts in confirming addition of Rs. 13,35,000/- u/s 69A ignoring submission of the appellant.
Ld. JCIT (A) erred in confirming action of AO to tax addition at special rate as per section 115BBE of the Act.” Asst. Year : 2017-18 - 2– 3. On going through the record, we find that the assessee has not complied to the notices issued by the Ld. CIT(A) on seven occasions which led to passing of the order by the Ld. CIT(A) ex-parte.
Before us, the Ld. AR submitted that the assessee could not comply to the notices issued by the Ld. CIT(A) owing to disability and prayed that, given an opportunity, due compliance would be made by the assessee before the Ld. CIT(A). The Ld. DR objected in principle. However, keeping in view the facts on record, we find that no prejudice would be caused to the Revenue if an opportunity is given to the assessee to represent his case before the Ld. CIT(A). The assessee shall comply to all the notices issued by the Ld. CIT(A) without seeking unnecessary adjournments.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 30.04.2025 (T.R. SENTHIL KUMAR)
VICE-PRESIDENT
Ahmedabad; Dated 30/04/2025
btk
आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधतआयकरआयु / Concerned CIT
4. आयकरआयु(अपील) / The CIT(A)-
5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad
6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.