KALPESHKUMAR JAYANTILAL PATEL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

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ITA 74/AHD/2025Status: DisposedITAT Ahmedabad13 March 2025AY 2017-18Bench: DR. BRR KUMAR (Vice President), MS SUCHITRA KAMBLE (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without adjudicating on merits and that the assessee had not complied before the Assessing Officer. Therefore, the matter was remanded to the Assessing Officer for fresh assessment (de-novo). The penalty levied was deleted.

What were the facts?

The Assessee filed appeals against an order of the CIT(A) that involved quantum appeal and penalty for AY 2017-18. The Assessee had made submissions before the appellate proceedings, but the CIT(A) dismissed the appeal without adjudicating on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits, and whether the penalty levied was sustainable.

Which sections of the Income-tax Act were involved?

Section 69A,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & MS SUCHITRA KAMBLE

For Appellant: Shri Anil Kshatriya, AR
Hearing: 11.03.2025Pronounced: 13.03.2025

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & MS SUCHITRA KAMBLE, JUDICIAL MEMBER (Assessment Year: 2017-18) Kalpeshkumar Jayantilal Patel, Vs. The Income Tax E-13, Ramkrishna Market, Officer, Mal Godown, Ward-1, Mehsana-384002. Mehsana. [PAN No.ALHPP9324N] (Appellant) .. (Respondent) Appellant by : Shri Anil Kshatriya, AR Respondent by: Adjournment Application Date of Hearing 11.03.2025 Date of Pronouncement 13.03.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT:

The captioned appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Appeal Centre vide order dated 21.11.2024 passed for the Assessment Year 2017-18, involving quantum appeal and levy of penalty.

2.

The Assessee has taken the following grounds of appeal:-

(1. On the facts and circumstances of the case and in law, the Order so passed by the Ld. CIT(A) NFAC is bad in law, illegal, invalid as passed without assuming a valid jurisdiction, besides -75/Ahd/2025 Asst.Year –2017-18 - 2– being in violation of the principle of natural justices & equity, as having being passed arbitrarily.

2. On the facts and circumstances of the case and in law, the Ld. CIT(A) NFAC has grossly erred in outrightly dismissing the appeal without adjudicating the appeal on its own merits; as such liable to be quashed and set aside.

3. On the facts and circumstances of the case and in law, the Ld. CIT(A) has further erred in denying justice, without any justification and thereby further erred in sustaining addition of Rs.13,10,000/- representing unexplained cash u/s.69A of the Act so made by the A.O.

3.

At the outset the Ld.AR for the assessee submitted that during the appellate proceedings the assessee has made submission along with the relevant documents & information and also mentioned the reasons for the condonation of delay in filing the appeals. The Ld.CIT(A) has dismissed the appeal of the assessee without adjudicating the ground of appeal on merits. We also find that assessee has not complied even before the Assessing Officer, hence in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de-novo.

ITA No.75/Ahd/2025 for AY 2017-18

4.

Since the quantum appeal stands set-aside to the Assessing Officer for framing assessment de-novo, the penalty levied u/s.271AAC(1) of the Act is hereby deleted. The Assessing Officer is at liberty to initiate the penalty based on the outcome of the assessment order passed in consequences -75/Ahd/2025 Asst.Year –2017-18 - 3– to this order. The assessee shall comply with all the notices issued by the Assessing Officer from time to time failing which, the AO shall initiate penalty proceedings as per the provisions of the Act.

5.

In the combined result, both the appeals of the assessee are allowed for statistical purposes.

This Order pronounced in Open Court on 13.03.2025

Sd/- Sd/- (SUCHITRA KAMBLE) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) True Copy) Ahmedabad; Dated 13.03.2025 Manish, Sr. PS TRUE COPY आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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