PRASHANT BHARATKUMAR SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(3), AHMEDABAD

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ITA 1389/AHD/2024Status: DisposedITAT Ahmedabad12 November 2024AY 2015-16Bench: DR. B.R.R. KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to remand the matter back to the CIT(A) to grant an opportunity of being heard to the assessee. The assessee was directed to comply with the notices and not misuse the opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as no details were furnished in response to notices. The assessee contended that proper opportunity was not granted and the assessment order was passed arbitrarily. The Tribunal noted that the CIT(A)'s order was passed on the due date for filing details, and no details were filed by the assessee.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without granting a proper opportunity of hearing and whether additions under Section 69 were made arbitrarily without providing evidence.

Which sections of the Income-tax Act were involved?

Section 250,Section 69,Section 143(2)

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE- & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Satish Solanki, AR
For Respondent: Shri B.P. Srivastava, Sr DR
Hearing: 12.11.2024Pronounced: 12.11.2024

(Assessment Year: 2015-16) Prashant Bharatkumar Shah, Income Tax Officer, Vs. 6, 4th Floor, Ellora Ward (1)(2)(3), Commercial Center, Near Ahmedabad GPO, Salapose Road, Ahmedabad, Gujarat PAN No. AKUPS 3802 L (Appellant) .. (Respondent) Appellant by : Shri Satish Solanki, AR Respondent by: Shri B.P. Srivastava, Sr DR Date of Hearing 12.11.2024 Date of Pronouncement 12.11.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT :

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 24.05.2024 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 assessee has taken following grounds of appeal:-

1. The Ld. CIT(A) erred in law and failed to appreciate the fact that AO proceeded to complete the assessment without providing copy of reasons recorded for re-opening the assessment to the assessee. This was mandatory as directed by the Hon'ble Supreme court in the case of GKN Driveshaft (I) Ltd Vs ITO 259 ITR 19(SC).

2. The Ld. CIT(A) erred in dismissing the appeal filed before him ex-parte without granting proper opportunity of being heard to the assessee.

3. The Ld. CIT(A) erred in law and on facts by not appreciating the fact that the AO has arbitrarily made addition of Rs. 1,35,28,150/- u/s.69 to the total income of the assessee. No details of the transactions or the evidences on the basis of which such addition was made is shared with the assessee.

4. The Ld. CIT(A) erred in not appreciating the fact that the AO has passed the assessment order without issue of the notice u/s. 143(2) of the IT Act.

5. The Ld. CIT(A) erred by not appreciating the fact that the AO passed the order without dealing with submissions made by the assessee online from time to time.

6. The Ld. CIT(A) erred in law and facts by confirming the additions made by the AO under Section 69 of the Income tax Act.”

3.

Notice in this case has been issued by the ld. CIT(A) on 29.07.2022 and 17.05.2024 to furnish the details by 16.08.2022 and 24.05.2024 respectively. The assessee has not furnished any details in response to the notices issued by the ld. CIT(A) under Section 250 of the Act. Hence, the ld. CIT(A) has passed the order dismissing the appeal of the assessee on 24.05.2024.

4.

Before us, the ld. Counsel for the assessee pleaded that the order has been passed without granting proper opportunity. We find that the order of the ld. CIT(A) has been passed on the due date of filing of the details by the assessee, and also that the assessee has not filed any details before the ld. CIT(A).

5.

However, keeping in view the entire facts of the case and in the interest of justice, we feel it is a fit case to remand the matter to the file of the ld. CIT(A) to grant an opportunity of being heard. The assessee shall not misuse the opportunity given by the Tribunal to represent his case before the ld. CIT(A) and shall comply with the notices issued by the ld. CIT(A) from time to time without seeking unnecessary adjournments.

6.

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

The order is dictated and pronounced in the open Court on 12.11.2024

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