RAMESHBHAI MANIBHAI PATEL,NADIAD vs. THE ITO, WARD-4, NADIAD

PDF · subscribers
ITA 24/AHD/2021Status: DisposedITAT Ahmedabad05 August 2022AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without adjudicating the issues. In the interest of justice, the matter was remanded back to the CIT(A) for proper adjudication on merits, ensuring the assessee is given an opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without deciding on merits. The CIT(A) had made an addition of Rs. 2,80,000/- regarding a donation to a political party under Section 80GGC.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for want of prosecution instead of deciding on merits, and whether the assessee was denied a reasonable opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 80GGC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC-3” BENCH, AHMEDABAD

Before: SHRI P.M. JAGTAP & Ms. SUCHITRA KAMBLE

For Appellant: Shri Mehul K. Patel, AR
For Respondent: Shri Atul Pandey, Sr. DR
Hearing: 29.07.2022Pronounced: 05.08.2022

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

1.

This appeal is filed by the assessee against the order dated 20.09.2019 passed by the CIT(A)-2, Vadodara for the Assessment Year 2016-17.

2.

The assessee has raised the following grounds of appeal:

“1. That the learned CIT(A) has grievously erred in law, and on facts, in not providing reasonable and sufficient opportunity of hearing and in deciding the appeal ex-parte. 2. That the learned CIT(A) has grievously erred in law in dismissing the appeal for want of prosecution instead of adjudicating the grounds of appeal on merits.

3. That on facts and in law, the learned CIT(A) be directed to decide the ground on merits regarding the addition of Rs.2,80,000/- made by the AO by disallowing the claim of deduction u/s.80GGC of the Act.”

Page 2 of 3 3. The assessee filed return of income for A.Y. 2016-17 on 25.05.2016 declaring total income of Rs.9,04,322/-. During the year under consideration the assessee derived income from salary, income from other sources and capital gains. The case was selected under CASS for the reason being receipt of large value foreign remittance and low business income. The assessee filed its submissions/reply which was rejected by the Assessing Officer and made addition of Rs.2,80,000/- in respect of donation to political party under Section 80GGC of the Income Tax Act, 1961.

4.

Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee ex-parte without deciding the same on merit.

5.

The Ld. AR submitted that there is delay of 29 days which may be condoned as the assessee could not file appeal before the CIT(A) due to lock down amidst the Covid-19 pandemic. Ld. AR further submitted that the CIT(A) has not decided the case on merit and has not given proper opportunity of hearing to the assessee as the notices were not received by the assessee within the due time as the assessee was absent from Indian address as he was residing with his sister at a small town called Bordi which is about 40 Kms. away from Nadiad. Thus, the Ld. AR submitted that the matter may be remanded back to the file of the CIT(A) for deciding the matter on merit.

6.

The Ld. DR relied upon the Assessment Order and the order of the CIT(A).

7.

We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(A) has passed ex-parte order without adjudicating the issues raised before the CIT(A) by the assessee. In the interest of justice, it will be appropriate to remand back the matter to the file of the CIT(A) for proper adjudication of the issues contested by the assessee on merit. Needless to Page 3 of 3 say the assessee be given opportunity of hearing by following principles of natural justice.

8.

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

Order pronounced in the open Court on this 5th day of August, 2022.

More judgments on Section 80GGC

All 195 judgments and leading authorities on Section 80GGC →

Recent GST High Court judgments

Search GST case law →