PRANAV PRAKASHCHANDRA KANSARA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(2), AHMEDABAD

THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH

Before Shri Sanjay Garg, Judicial Member

Pranav
Prakashchandra
Kansara
4, Aarohi Royal,
S.P. Ring Road,
Bopal,
Ahmedabad-380058
PAN: ABWPK4558L
(Appellant)

Vs
The Income Tax
Officer,
Ward-5(3)(2),
Ahmedabad
(Respondent)

Assessee by: None
Revenue by: Adjournment Application

Date of hearing
: 27-02-2025
Date of pronouncement
: 24-03-2025

आदेश/ORDER

The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC),
Delhi [hereinafter referred to as “CIT(A)’] dated 18.04.2024
arising from the order passed u/s. 147 of the Income Tax Act,
Assessment Year 2013-14

I.T.A No. 1230/Ahd/2024
Pranav Prakashchandra Kansara, A.Y. 2013-14
2

1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2013-14. 2. No-one has put any appearance on behalf of the assessee despite notice.
3. Adjournment application has been filed on behalf of the ld. D.R. stating that she was not well. Identical type of application has been filed in all the cases fixed for today. It will not be appropriate to adjourn all the matters since there is not any complicated issue involved in this appeal hence, the matter is being adjudicated after going through the records.
4
A perusal of the grounds of appeal would reveal that the assessee in this appeal is aggrieved by the action of the Ld.
CIT(A) in dismissing the appeal ex-prate of the assessee. It has been pleaded that the assessee was prevented by circumstances beyond his control for not complying the notice issued by the CIT(A). A perusal of the assessment order also reveals that the same is also an ex-parte order passed by the Assessing Officer. In my view, in this case, interests of justice will be served, if, the matter is restored to the file of CIT(A) for decision afresh. The assessee will furnish the required details and documents before the ld. CIT(A). If the ld. CIT(A) so deem fit, he may call upon the remand report from the Assessing
Officer, if so required, in this case and then decide the appeal on merits.

I.T.A No. 1230/Ahd/2024
Pranav Prakashchandra Kansara, A.Y. 2013-14
3

Order pronounced in the open court on 24-03-2025 (Sanjay Garg)

Judicial Member

Ahmedabad : Dated 24/03/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee

उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद