SAJIDHUSEN ABDULSATTARBHAI KHANJI,ARVALLI vs. THE ITO, WARD-1, MODASA
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “SMC” BENCH
BEFORE: DR. BRR KUMAR, VICE PRESIDENT
And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER
Sajidhusen
Abdulsattarbhai Khanji,
136, Jamalvav,
Nr. Madina Masjit,
Modasa,
Arvalli-383315. PAN: AUZPK4997K
(Appellant)
Vs
The Income Tax
Officer,
Ward-1,
Modasa.
(Respondent)
Assessee Represented: Shri M.K Patel, AR.
Revenue Represented: Shri Ravindra, Sr.D.R.
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. Assessment Year 2012-13
I.T.A No. 2196/Ahd/2024 A.Y. 2012-13 Page No 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.
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.
I.T.A No. 2196/Ahd/2024 A.Y. 2012-13 Page No 3
4. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 19.02.2025. (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR)
JUDICIAL MEMBER VICE PRESIDENT
()
Ahmedabad : Dated 19.02.2025
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:-
1. Assessee
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