SAJIDHUSEN ABDULSATTARBHAI KHANJI,ARVALLI vs. THE ITO, WARD-1, MODASA

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ITA 2196/AHD/2024Status: DisposedITAT Ahmedabad19 February 2025AY 2012-13Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the appeal was dismissed summarily without adjudicating on merits and the assessee was not given a proper opportunity. Therefore, the matter was remanded back to the CIT(A).

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which had summarily dismissed the appeal without going into the merits. The CIT(A) also did not grant sufficient opportunity to the appellant.

What were the issues?

Whether the NFAC erred in dismissing the appeal ex-parte without granting reasonable opportunity and deciding on merits, and whether the reopening and additions made were justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 69A,Section 44AE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

Hearing: 18.02.2025Pronounced: 19.02.2025

Date of hearing : 18.02.2025 Date of pronouncement : 19.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:

This appeal is filed by the Assessee as against the appellate order dated 10.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.

2.

The assessee has raised the following grounds of appeal:

(1) That on facts, and in law, the learned NFAC has grievously erred in not granting sufficient and reasonable opportunity to the appellant, and in deciding the appeal ex-parte, for want of prosecution. (2) That on facts, and in law, the learned NFAC has grievously erred in dismissing the appeal summarily and in not deciding the grounds of appeal on merits. (3) That on facts, and law, the learned NFAC ought to have held that the entire re-opening of assessment u/s 147 is bad in law and void ab-initio. (4) That the learned NFAC ought to have held that the entire addition u/s 69A of the Act of Rs.5,58,300/- in respect of credit in Bank account is not justified. (5) That on facts and in law, the learned NFAC ought to have held that the addition made u/s 69A of Rs.2,02,925/- in respect of unexplained income from Contract is not justified, as income of appellant is liable to be taxed u/s 44AE of the Act on presumptive taxation. (6) The appellant craves leave to add, alter, amend any ground of appeal.

3. At the outset, both the parties fairly submitted that the appeal of the assessee has been summarily dismissed without going into the merits of the case by the Ld.CIT(A). It was prayed by the Ld. AR that given an opportunity before the Revenue authorities. Hence, in the interest of justice, the matter is remanded to the file of Ld.CIT (A) for adjudication de-novo.

4.

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

Order pronounced in the open court on 19.02.2025.

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad : Dated 19.02.2025 आदेश क� �ितिलिप 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 अपीलीय अिधकरण, अहमदाबाद

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