SHARADBHAI KESHAVLAL LAKHANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(2)(1)(OLD WARD-7(2)(3)), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Sharadbhai Keshavlal
Lakhani
C/o M S Chhajed & Co.
CA, “Kamal Shanti”
Nr. Sardar Patel Statue,
Ahmedabad-380014
Gujarat
PAN: AAGPL9609J
(Appellant)
Vs
Income Tax Officer
Ward-7(2)(1)
(Old Ward-7(2)(3)),
Ahmedabad
(Respondent)
Assessee Represented: Shri M S Chhajed, A.R.
Revenue Represented: Shri Waghe Prasadrao, Sr.D.R.
Date of hearing
: 26-02-2025
Date of pronouncement : 27-02-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 17.04.2023 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 2016-17. Assessment Year 2016-17
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2. There is a delay of 120 days in filing the appeal before Ld. CIT(A) wherein it was explained by the assessee that he has studied upto
7th Standard only, not much conversation with the computers and being a retired person residing at his native place Village Tarvada
Taluka, Amreli District and also because of ill-health the delay in filing the above appeal before Ld. CIT(A). This reason was not found to be a “reasonable cause” to condone the delay, thereby Ld. CIT(A) refused to condone the delay and dismissed the appeal without giving proper opportunity of hearing to the assessee. But only one opportunity of hearing on 22-01-2021 was given to the assessee, wherein the assessee filed a written submission on merits of the case. But without adjudicating the merits of the case, ld. CIT(A) dismissed the appeal, but only on the point of limitation, which in our considered opinion is against the Principle of Natural Justice.
Therefore we deem it fit to set aside the matter back to the file of Ld. CIT(A) to decide the appeal on merits of the case by giving proper opportunity of hearing to the assessee.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 27-02-2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 27/02/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue
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3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद