ARVINDBHAI MANUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(5), AHMEDABAD

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ITA 1448/AHD/2024Status: DisposedITAT Ahmedabad14 November 2024AY 2015-16Bench: DR. B.R.R. KUMAR (Vice President)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not adjudicated the issues on merits. Therefore, the matter was restored to the CIT(A) for fresh adjudication, with a direction to the assessee to comply diligently with the notices.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The CIT(A) had passed an ex-parte order as the assessee failed to respond to multiple notices. The assessee sought an opportunity to comply with the notices.

What were the issues?

The primary issue was the validity of reassessment proceedings and the CIT(A)'s ex-parte order due to non-compliance. The appeal also raised grounds regarding the classification of agricultural land and exemption claims.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 2(14),Section 54B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-

For Appellant: Shri Hem Chhajed, AR
For Respondent: Shri Ketan Gajjar, Sr DR
Hearing: 14.11.2024Pronounced: 14.11.2024

O R D E R This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as "CIT(A)" for short), dated 25.06.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2015-16. 2. The grounds of appeal taken by the assessee are as under:-

1.

“1. The order passed by the Ld. CIT (A) is against law, equity & justice. 2. The assessment order passed by the Ld. A.O. is bad & illegal as reassessment proceedings is void and illegal as notice issued u/s 148 of the Act by JAO instead of AO of National Faceless Assessment Centre. 3. Assessment order passed by the Ld. A.O. is void & illegal as reopening of assessment is made on incorrect facts. Arvindbhai Manubhai Patel Vs. ITO Asst. Year : 2015-16 - 2–

4.

The assessment order passed by Ld. AO is bad & illegal as no addition is made for which case has been reopened.

5. The Ld. CIT(A) has erred in law and on facts in considering profit on sale of rural agricultural land which is not a capital asset U/S 2(14) of the Act. 6. The Ld. CIT (A) has erred in law and on facts in upholding rejection by the Ld. A.O. of exemption claimed U/S 54B of the Act. 7. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.”

3. On going through the records before me, it is found that the assessee has not responded to 9 notices issued by the ld. CIT(A) which led to passing of the order by the ld. CIT(A) ex-parte. Before me, it was pleaded that given an opportunity, due compliance would be made before the Revenue Authorities.

4. I have gone through the order of the ld. CIT(A) and find that the ld. CIT (A) has not adjudicated the issues on the merits of the case. Hence, I deem it proper to restore the matter to the file of the ld. CIT(A) for adjudication de novo with directions to the assessee to comply diligently to the notices issued by the ld. CIT(A).

5.

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

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