AMAR CARS PRIVATE LIMITED,VADODARA, GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(1)(4), (NOW DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1)), VADODARA, GUJARAT
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “B” BENCH
BEFORE: DR. BRR KUMAR, VICE PRESIDENT
And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER
Amar Cars Private Limited,
Near Bhailal Amin
Hospital,
Opp. Alembic Glass,
Vadodara-390016. PAN: AAFCA3306D
(Appellant)
Vs
The Income Tax
Officer,
Ward-1(1)(4),
(Now Deputy
Commissioner of Income-tax,
Circle 1(1)(1),
Vadodara.
(Respondent)
Assessee Represented: Ms Amrin Pathan, AR.
Revenue Represented: Shri V Nandakumar, CIT.D.R.
Date of hearing
: 07.04.2025
Date of pronouncement : 09.04.2025
आदेश/ORDER
PER : DR. BRR KUMAR, VICE PRESIDENT:
Delay Condoned
This appeal is filed by the Assessee as against the appellate order dated 09.03.2024 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. Assessment Year 2017-18
I.T.A No. 27/Ahd/2025 A.Y. 2017-18 Page No 2
The assessee has raised the following grounds of appeal:
(1) The Learned Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre, Delhi [“CIT(A)”] erred in fact and in law in passing ex-parte order u/s.250 of the Income Tax Act, 1961 (“the Act”).
(2) The Learned CIT(A) erred in fact and in law in confirming the action of the Income Tax Officer, Ward-1(1)(4), Vadodara (“the AO”) in assessing total income of the Appellant at Rs.13,11,88,505/- against returned income of Rs.9,77,10,140/-
On going through the record, we find that Ld. CIT(A) has awarded several opportunities of hearing to the assessee to submit the necessary submission/document. In pursuance to the same, the assessee remained non compliant and failed to submit any substantial documents. Hence, the Ld.CIT(A) confirmed the action of the Assessing Officer and dismissed the appeal of the assessee. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A) for conducting assessment de-novo. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments.
I.T.A No. 27/Ahd/2025 A.Y. 2017-18 Page No 3
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 09.04.2025 (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT
()
Ahmedabad : Dated 09.04.2025
आदेश कᳱ ᮧितिलिप अᮕेिषत / 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 अपीलीय अिधकरण,
अहमदाबाद