MOHMMED AMINKHAN SIKANDARKHAN PATHAN,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(10), AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “A” BENCH
Before: Dr. BRR Kumar, Vice President
And Shri TR Senthil Kumar, Judicial Member
Mohmmed Aminkhan
Sikandarkhan Pathan,
10/A, Yagnesh Park
Society, Vatva Road,
Vatva, Ahmedabad
PAN: ALOPP1090J
(Appellant)
Vs
The ITO,
Ward-3(2)(10),
Ahmedabad-380015
(Respondent)
Assessee by: Shri P.F. Jain, A.R.
Revenue by: Smt. Trupti Patel, Sr. D.R.
Date of hearing
: 11-02-2025
Date of pronouncement
: 17-02-2025
आदेश/ORDER
PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the ex-parte appellate order dated 15-12-2023 passed by the Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre, Delhi arising out of the re-assessment order passed u/s. 147 rws 144 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2012-13. Assessment Year 2012-13
I.T.A No. 472/Ahd/2024 A.Y. 2012-13 Page No.
appearing for the Revenue submitted that the assessee failed to appear even before the CIT(A) in spite of adequate opportunities given to the assessee, therefore, a cost may be imposed for non- response to the hearing notices.
We have given our thoughtful consideration and perused materials available on record. Since the relevant documents are filed for the first time before this Tribunal, we deem it fit to set aside the matter back to the file of Juri ictional Assessing Officer by imposing a cost of Rs. 5000/- payable by the assessee to the Income Tax Department. On production of payment receipt of the above cost to the Assessing Officer, the Juri ictional Assessing
I.T.A No. 472/Ahd/2024 A.Y. 2012-13 Page No.
Order pronounced in the open court on 17 -02-2025 (DR. BRR KUMAR) (TR SENTHIL KUMAR)
VICE PRESIDENT JUDICIAL MEMBER
Ahmedabad : Dated 17/02/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / 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 अपीलȣय अͬधकरण,
अहमदाबाद