SWATIBEN ANILBHAI SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

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ITA 1343/AHD/2025Status: DisposedITAT Ahmedabad28 January 2026AY 2016-17Bench: the Ld. CIT(A). However, neither he appeared before the Ld. CIT(A) nor informed the assessee about the consequence of the appeal. Even the final order passed by the Ld. CIT(A) was not served upon the assessee and hence the same did not come to the knowledge of the assessee, resulting into a delay of 509 days in filing the present appeal.3 pages

AI SummaryRemanded

Facts

The assessee filed an appeal against the CIT(A)'s ex-parte order for AY 2016-17, concerning the denial of deduction u/s 54F of the Income Tax Act. The appeal was time-barred by 509 days, with the assessee citing lack of knowledge of tax procedures and non-communication from her engaged CA regarding the CIT(A)'s proceedings and order. She claimed eligibility for Section 54F deduction for purchasing a residential property from the sale consideration of another property.

Held

The Tribunal condoned the delay of 509 days, set aside the ex-parte order of the CIT(A), and restored the matter back to the file of the CIT(A) for a fresh decision on merits. The assessee was directed to deposit Rs. 10,000/- to the Prime Minister's National Relief Fund as costs and was instructed to promptly respond to notices without seeking unnecessary adjournments. The appeal was treated as allowed for statistical purposes.

Key Issues

Condonation of delay in filing appeal; eligibility for deduction u/s 54F of the Income Tax Act; setting aside of ex-parte CIT(A) order and remanding for fresh adjudication.

Sections Cited

250, 54F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Parin S. Shah, AR

Hearing: 20/01/2026Pronounced: 28/01/2026

Year : 2016-17 Swatiben Anilbhai Shah The DCIT बनाम/ 36, Amrashree Bungalows Central Circle-1(2) v/s. Nr. AUDA Garden Ahmedabad – 380 009 Prahladnagar, Satellite Ahmedabad- 380 015 "थायी लेखा सं./PAN: ALHPS 1798 K (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Parin S. Shah, AR Revenue by : Shri Arvind Kumbhare, Sr.DR सुनवाई की तारीख/Date of Hearing : 20/01/2026 घोषणा की तारीख /Date of Pronouncement: 28/01/2026 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)-11, Ahmedabad [hereinafter referred to as ‘CIT(A)’], dated 21/11/2023, passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year (AY) 2016-17.

The issue involved in this appeal is relating to denial of deduction u/s.54F of the Act. Swatiben Anilbhai Shah vs. DCIT Asst. Year : 2016-17

The appeal is time-barred by 509 days. A separate application for condonation of delay has been filed, wherein, it has been pleaded that the assessee is a lady and does not know about the income-tax procedures. That she had engaged a Chartered Accountant (CA) to represent her case before the Ld. CIT(A). However, neither he appeared before the Ld. CIT(A) nor informed the assessee about the consequence of the appeal. Even the final order passed by the Ld. CIT(A) was not served upon the assessee and hence the same did not come to the knowledge of the assessee, resulting into a delay of 509 days in filing the present appeal.