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

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

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.

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.

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

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