SMT. SHOBHNA CHANDRAKANT PAREKH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(2)(5), AHMEDABAD

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ITA 1298/AHD/2024Status: DisposedITAT Ahmedabad26 February 2025AY 2011-12Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal observed that the assessee had not complied even before the Assessing Officer and, in the interest of justice, remanded the matter to the Assessing Officer for de-novo assessment.

What were the facts?

Notices were issued to the assessee for submission of documents/clarification, but the assessee failed to reply. Consequently, the assessee's appeal was dismissed ex-parte by the Ld.CIT(A).

What were the issues?

Whether the appeal should be dismissed for non-compliance or allowed for de-novo assessment given the circumstances.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 19.02.2025Pronounced: 26.02.2025

आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

1.

Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 30.05.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2011-12.

2.

On going through the record, we find that the notices u/s.250 were issued on 05.03.2022, 03.11.2022, 19.05.2023 & 25.05.2023 requesting the assessee to submit necessary documents/clarification. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A), as ex-parte. The Ld. Counsel for the assessee prayed that given an opportunity, all the details/ clarification/ explanation would be provided to the revenue authorities. 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. The assessee shall comply to the notices issued by the Assessing Officer failing which the Assessing Officer would be at liberty to initiate penalty proceeding as per the provisions of the Act.

3.

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

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