GUJARAT STATE ROAD DEVELOPMENT CORPORATION LIMITED,GANDHINAGAR vs. THE DY.CIT, CIRCLE, GANDHINAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH

BEFORE: DR. BRR KUMAR, VICE PRESIDENT

And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

Gujarat State Road
Development Corporation
Limited,
Ground Floor,
Nirman Bhavan,
Sector-10A,
Gandhinagar-382010. PAN: AACFG5706B

(Appellant)

Vs
The Deputy
Commissioner of Income Tax,
Circle, Gandhinagar ,
Gandhinagar.

(Respondent)

Assessee Represented: Shri SN Divetia, with Shri Samir Vora, ARs.
Revenue Represented: Shri Prathvi Raj Meena, CIT.D.R.

Date of hearing

: 19.02.2025
Date of pronouncement : 20.02.2025

आदेश/ORDER

PER : DR. BRR KUMAR, VICE PRESIDENT:

Delay Condoned

This appeal is filed by the Assessee as against the appellate order dated 16.09.2023 passed by the Commissioner of Income Tax
Assessment Year 2014-15

I.T.A No. 1201/Ahd/2024 A.Y. 2014-15 Page No 2
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 3. On going through the record, we find that 4 notices were issued to the assessee requesting him to submit certain details/clarification/ explanation. 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). Before us the Ld.
Counsel for the assessee submitted that, given an opportunity, all the necessary details/submission would be provided to the revenue authorities. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing
Officer is allowed to examine the details/submission submitted by the assessee. Hence, the matter is remanded to the Assessing Officer after examine the details/submission and take decision as per the provision of the Act. The assessee shall comply with the notices issued by the authorities without seeking unnecessary adjournments.

Order pronounced in the open court on 20.02.2025 /-
(SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT

()
Ahmedabad : Dated 20 .02.2025

I.T.A No. 1201/Ahd/2024 A.Y. 2014-15 Page No 3

आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:-
1. Assessee

उप/सहायक पंजीकार
आयकर अपीलीय अिधकरण,
अहमदाबाद