BHAVESH VASANTLAL SONI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD

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ITA 1570/AHD/2024Status: DisposedITAT Ahmedabad19 March 2025AY 2017-18Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the grounds of appeal on merits. Therefore, in the interest of justice, the matter was remanded back to the CIT(A) for adjudication on merits. The assessee was directed to comply with future notices without seeking adjournments.

What were the facts?

The assessee filed an appeal against the appellate order passed by the CIT(A). The CIT(A) had dismissed the assessee's appeal ex-parte because the assessee failed to submit documents despite opportunities. The assessment order was passed under Section 143(3) of the Income Tax Act.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating the grounds of appeal on merits, and whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 145(3),Section 24,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

Bhavesh Vasantlal Soni Income Tax Officer 16 Shreehari Bhavan Ward-1(2)(1), Avenue, 2nd Floor, Vs Ahmedabad Patnini Khadki Zaveriwad, Ratan Pole, Ahmedabad-380001 PAN: ANDPS7796R (Appellant) (Respondent) Assessee Represented: Shri Hardik Vora, A.R. Revenue Represented: Shri Kavan Limbasiya, Sr.D.R. Date of hearing : 18-03-2025 Date of pronouncement : 19-03-2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:-

Delay Condoned

This appeal is filed by the Assessee as against the appellate order dated 28.06.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.

A.Y. 2017-18 Page No 2 Bhavesh Vasantlal Soni vs. ITO

2.

The Assessee has taken the following grounds of appeal:-

1.On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in passing order without providing sufficient opportunities of being heard.

2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming rejection of books of accounts u/s 145(3) of the Act.

3.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming addition of Rs. 53,90,000/- on account of cash deposits made in bank accounts during the year.

4. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming addition of Rs.49,71,491/- on account of unexplained unsecured loans.

5.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming addition of Rs. 64,410/- on account of disallowance of interest on housing loan claimed u/s 24 of the Act.

6.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming invocation of provisions of section 115BBE of the Act.

7.

On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals) has erred in confirming assessment order passed by the Assessing Officer without considering the submissions and documents filed by assessee.

8.

It is therefore prayed that the above addition/disallowance made by the assessing officer may please be deleted.

3. On going through the record, we find that Ld. CIT(A) has accorded several opportunities of hearing to the assessee. However, the assessee failed to submit any documents. Hence, the Ld.CIT(A) dismissed the appeal of the assessee exparte. Since the primary adjudication of grounds of appeal has not been taken by Ld. CIT(A), in the interest of justice, the matter is remanded to the Ld.CIT(A)

A.Y. 2017-18 Page No 3 Bhavesh Vasantlal Soni vs. ITO for adjudication on merits. The assessee shall comply with the notices issued by the Ld. CIT(A) without seeking any unnecessary adjournments.

4.

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

Order pronounced in the open court on 19 -03-2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 19/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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