MADAN MOHAN LALJINI HAVELI,BHAYAVADAR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before Shri Sanjay Garg, Judicial Member
And Shri Makarand V. Mahadeokar , Accountant Member
Madan Mohan Laljini
Haveli, C/o. Sarda &
Sarda (CA),
Sakar 1st Floor,
Dr.Radha-Krishnan Road,
Opp. Rajkumar College,
Rajkot
PAN: AACTM6055F
(Appellant)
Vs
The CIT(Exemption)
Ahmedabad-2
(Respondent)
Assessee by: Shri Vimal Desai, A.R.
Revenue by: Shri A.P. Singh, CIT-D.R.
Date of hearing
: 19-03-2025
Date of pronouncement
: 26-03-2025
आदेश/ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the Assessee against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)’] dated 22.10.2024 u/s. 12AB/(I)(b)(ii) of the Income Tax Act, 1961. 2. At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the ld.
CIT(E) to submit that the same is an ex-parte order. The ld.
Assessment Year N.A.
I.T.A No. 2121/Ahd/2024
Madan Mohan Laljini Haveli
2
counsel for the assessee has further submitted that all the notices of hearings were allegedly served on ITBA Portal and that no notice of hearing was served to the assessee either through physical mode or even through email. He, therefore, has submitted that the assessee was not aware of the dates of hearing before the CIT(E) and the case of the assessee remained un-represented before the CIT(E) resulting into the impugned ex-parte order of the ld. CIT(E).
We have heard rival contentions and gone through the records. Uploading of notices on ITBA portal is not a proper service as per the relevant provisions of the Income Tax Act, therefore, the non-representation of the assessee before the CIT(E) cannot be said to be intentional. Under the circumstances, the impugned order of the CIT(E), is set aside and the matter is restored back to the file of ld. CIT(E) with a direction to pass the order afresh on merits after giving due opportunity of hearing to the assessee. The ld. CIT(E) will serve the notice of hearing upon assessee through physical mode and also through electronic mode. The assessee will also participate promptly in the hearing before the CIT(E) as and when so directed.
With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on 26-03-2025 (Makarand V. Mahadeokar) (Sanjay Garg) Accountant Member Judicial Member
I.T.A No. 2121/Ahd/2024
Madan Mohan Laljini Haveli
3
Ahmedabad : Dated 26 /03/2025
आदेश क त
ल प अे षत / 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 अपीलय अधकरण,
अहमदाबाद