ARCHIT GAUTAMBHAI PATEL,VADODARA vs. ITO GUJ-W-(301)(94), VADODARA
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “B” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Archit Gautabhai Patel
10A Vrindavan Park
Nr. Swati Society,
OPP. Jivan Chetna
School,
EME Sama Road,
Vadodara-390024
Gujarat
PAN: AOMPP9476P
(Appellant)
Vs
The ITO,
Ward-1(3)(1),
Vadodara
(Respondent)
Assessee Represented: Written Submission
Revenue Represented: Shri Santosh Kumar, Sr.D.R.
Date of hearing
: 20-02-2025
Date of pronouncement : 21-02-2025
आदेश/ORDER
PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the ex-parte appellate order dated 23.08.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) r.w.s. 144B of the Income Tax Act,
1961 (hereinafter referred to as ‘the Act’) relating to the Assessment
Year 2021-22. Assessment Year 2021-22
I.T.A No. 1537/Ahd/2024 A.Y. 2021-22 Page No Archit Gautambhai Patel. vs. ITO
2
2. Brief facts of the case is that the assessee is an individual engaged in Pharmaceutical business. For the Asst. Year 2011-12, assessee filed its Return of Income on 14-02-2022 declaring total income of Rs.39,10,940/-. The return was selected for scrutiny as the Pharma Industry has shown large increase in turnover but there is no corresponding increase in net profit. During assessment proceedings, the Assessing Officer called for various expenses namely CME Business Development Expenses, Consumables,
Medical Purchase, Staff Salary, etc. The assessee furnished partial information. Based on the same, the Assessing Officer made an addition of Rs. 22,11,306/- disallowing various expenses and interest expenses of Rs. 2,19,336/-.
Aggrieved against the same, assessee filed an appeal before Ld. CIT(A) but the appeal was dismissed for non-prosecution.
At the outset, the assessee vide its letter dated 17-01-2025 submitted that the assessee could not file the relevant details before the Lower Authorities, since his father was hospitalized for major surgery at Ahmedabad. Now at this juncture, the assessee filed, bank statements, supplier invoices, bank loan statements and other records as additional documents and requested to admit the same. The assessee filed the additional documents as Annexures A to I running to 139 pages.
Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of Juri ictional
I.T.A No. 1537/Ahd/2024 A.Y. 2021-22 Page No Archit Gautambhai Patel. vs. ITO
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Assessing Officer to verify the additional documents filed by the assessee.
Therefore in the interest of Principle of Natural Justice, we deem it fit to set aside the orders passed by the Lower Authorities with a direction to the Juri ictional Assessing Officer to take on record, the additional evidences filed by the assessee and pass fresh assessment order in accordance with law by providing proper opportunity of hearing to the assessee. Needless to say, the assessee should make use of this final opportunity of hearing and cooperate with the Juri ictional Assessing Officer for passing fresh assessment order.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 21-02-2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 21/02/2025
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