SUKHDHAM RESIDENCY,VADODARA vs. THE ACIT, CIRCLE-2(1)(1), VADODARA

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ITA 1338/AHD/2024Status: DisposedITAT Ahmedabad24 October 2024AY 2016-17Bench: DR. BRR KUMAR (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the assessee's reasons for non-compliance acceptable. The matter was remanded to the Assessing Officer for fresh assessment proceedings after proper notice.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to non-submission of documents. The assessee claimed the managing partner faced personal, social, and financial problems, including imprisonment, which prevented timely compliance.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without considering the assessee's reasons for non-compliance due to personal hardships.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri Prothviraj Meena, CIT D.R. & Shri Sanjay Kumar, DR 24.10.2024
Pronounced: 24.10.2024

O R D E R

PER DR. BRR KUMAR - ACCOUNTANT MEMBER:

1.

These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi, vide orders dated 04.06.2024 & 06.06.2024 passed for A.Ys. 2015-16 to 2018-19. Since common facts and issues for consideration are involved for the years under consideration, the appeals for all the assessment years are being taken up together.

2. The Grounds of Appeals are common in all the appeal, so we are taking only the grounds of for A.Y. 2015-16:-

“1. The Learned CIT (A) has dismissed appeal filed by appellant against the AO order u/s. 147 r.w.s. 144 of the act due to circumstances beyond the to 1340/Ahd/2024 Sukhdham Residency vs. ACIT Asst. Years –2015-16 to 2018-19 - 2– control of the appellant and appellant could not make their submission before Learned CIT(A).

2.

An appellant could not above to submit required Documents and Information on time during the course of assessment proceeding because of personal, social and Financial problems faced by managing partner of appellant firm i.e. Partner is in imprisonment and various criminal cases had been filed me and firm and medical issue and deal of Father.

3.

Appellant hereby pray to remand case back to CIT(A) for fresh hearing.

4. I hereby pray your honour to in view of above reasonable causes for non-compliances, Appellant hereby pray for set aside order of Assessing officer.

5.

Your appellant craves to add/alter any of the grounds of appeal

on or before the date of final hearing.”

3. At the time of hearing none appeared on behalf of the assessee.

4.

We have heard and perused the material on record.

5. The Ld. CIT(A) has dismissed the appeal filed by the assessee as no submissions were made before him. The assesse prayed that they could not submit all required details during the assessment proceedings because of the personal, social and financial problems faced by the managing partner of the appellant firm, wherein he was in imprisonment.

6.

We find that the reasons given by the assessee is acceptable. Since, no prejudice would be caused to the Revenue, we remand the matter to the AO to conduct assessment proceedings de-novo after service of notice to the assessee. The AO would be at liberty to invoke penalty provisions as per the act in case of non-compliance to the notice by the assessee. to 1340/Ahd/2024 Sukhdham Residency vs. ACIT Asst. Years –2015-16 to 2018-19 - 3–

7.

In the result, the appeal of the assessee is allowed for statistical purposes for A.Y. 2015-16.

8.

In the combined result, all the appeals of the assessee are allowed for statistical purposes.

The order is pronounced in the open Court on 24.10.2024

Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 24/10/2024 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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