VAIBHAV BABUBHAI PATEL,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

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ITA 792/AHD/2025Status: DisposedITAT Ahmedabad24 February 2026AY 2018-19Bench: Shri Sanjay Garg (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages

AI SummaryRemanded

Facts

The assessee filed an appeal against the CIT(A)'s ex-parte order dated 16/10/2023, which confirmed an addition of Rs.1,51,38,750/- made by the AO under Section 56(2)(x) for the purchase of immovable property below stamp duty value. The appeal was time-barred by 471 days, which the assessee attributed to the CIT(A) serving subsequent notices on an incorrect email ID, leading to the ex-parte order.

Held

The tribunal condoned the delay in filing the appeal, considering the interests of justice. It set aside the CIT(A)'s ex-parte order and restored the matter to the CIT(A) for a fresh decision after providing the assessee a proper opportunity, with a condition that the assessee deposit Rs.5,000/- in the Prime Minister's National Relief Fund. The CIT(A) was directed to use the email ID mentioned in appeal Form 35 for all future communications.

Key Issues

Whether the delay in filing the appeal should be condoned due to an ex-parte order passed by CIT(A) caused by communication issues, and whether the addition under Section 56(2)(x) should be sustained without providing proper opportunity to the assessee.

Sections Cited

Section 250 of the Income Tax Act, 1961, Section 56(2)(x) of the Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Rushin Patel, AR

Hearing: 26/11/2025Pronounced: 24/02/2026

Year : 2018-19 Vaibhav Babubhai Patel The DCIT बनाम/ 1, Jamnadas House Circle-4(1)91) v/s. Ambli-Bopal Road Ahmedabad – 380 015 Daskroi Ahmedabad – 380 061 "थायी लेखा सं./PAN: AFDPP 8672 F (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Rushin Patel, AR Revenue by : Shri Rajiv Garg, Sr.DR सुनवाई की तारीख/Date of Hearing : 26/11/2025 घोषणा की तारीख /Date of Pronouncement: 24/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 16/10/2023 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-19.

The appeal of the assessee is time-barred by 471 days. A separate application for condonation of delay has been filed. Vaibhav Babubhai Patel vs. DICT Asst. Year : 2018-19

The assessee, in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs.1,51,38,750/- made by the Assessing Officer (AO) u/s.56(2)(x) of the Act on account of purchase of immovable property below stamp duty value/lesser value of consideration.

At the outset, the Ld. Counsel for the assessee has invited out attention to the impugned order of the Ld. CIT(A) to submit that the same is an ex- parte order of the Ld. CIT(A) In the application of condonation of delay, it has been mentioned that the Ld. CIT(A) served only first notice at the email- id mentioned in appeal Form No.35 before him. Thereafter, the Ld. CIT(A) sent notices on some other email-id which did not come to the notice of the assessee resulting into passing of the ex-parte order of the Ld. CIT(A). Even the assessee did not come to know the order of the Ld. CIT(A) resulting into delay in filing the present appeal. The Ld. Counsel for the assessee submitted that in the interests of justice, an opportunity be given to the assessee to present his case before the Ld. CIT(A).