BHUMIKA NAVIN PATEL L/H OF LATE NAVINBHAI P. PATEL,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

PDF · subscribers
ITA 1332/AHD/2024Status: DisposedITAT Ahmedabad15 October 2024AY 2013-14Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that dismissing the appeal without giving an opportunity to correct a curable defect violates the principles of natural justice. Therefore, the impugned order of the CIT(A) is set aside.

What were the facts?

The assessee, as the legal heir of the deceased, filed an appeal before the CIT(A) but incorrectly mentioned her PAN instead of the deceased's PAN. The CIT(A) dismissed the appeal for this curable defect without providing an opportunity to rectify it.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for a curable defect without affording an opportunity to rectify it, thereby violating natural justice principles.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Assessee Represented: Shri Jigar Adhiyaru, A.R. Revenue Represented: Shri B.P. Srivastava, Sr.D.R. Date of hearing : 09-10-2024 Date of pronouncement : 15-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 10.05.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the confirmation of Penalty levied under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14.

A.Y. 2013-14 Page No 2 Bhumika Navin Patel (L/H Of Late Navinbhai P. Patel) vs. ITO

2.

The solitary issue in this appeal, that the appeal filed by the Legal Heir of late Shri Navinbhai Punjabhai Patel, incorrectly the mentioned her PAN Number (namely Smt. Bhumika Navinbhai Patel) instead of the deceased assessee’s PAN in the appeal Form No. 35 filed before NFAC. For this wrong quoting of PAN, the appeal filed by the Assessee was dismissed by the Ld. CIT(A). It is seen from the appellate order that no opportunity to rectify this curable defects was given to the assessee by Ld. CIT(A). Without giving such an opportunity and dismissing the appeal filed by the assessee is violation of fundamental Principle of Natural Justice and the such order is liable to be set aside.

3.

Thus the impugned order passed by Ld. NFAC is hereby set aside with a direction to Ld. CIT(A) to give opportunity to the assessee to rectify the defects in the appeal Memo in Form No. 35 and other records filed by the assessee and thereafter decide the appeal on merits of the case by providing proper opportunity of hearing to the assessee.

4.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 15-10-2024 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 15/10/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:-

A.Y. 2013-14 Page No 3 Bhumika Navin Patel (L/H Of Late Navinbhai P. Patel) vs. ITO

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →