MAHESH BHIKHABHAI PATEL L/H OF LATE BHIKHABHAI B.PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(1), AHMEDABAD

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ITA 834/AHD/2023Status: DisposedITAT Ahmedabad08 October 2024AY 2011-12Bench: DR. BRR KUMAR (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the lower appellate authority (CIT(A)) had not adjudicated on the merits of the grounds raised, including the jurisdictional issue. The matter was therefore remanded back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee, legal heir of a deceased individual, appealed against an assessment order. The primary challenge was the validity of the assessment due to alleged lack of proper notice under Section 148 to the legal heir.

What were the issues?

Whether the assessment order was validly passed against the legal heir without proper service of notice under Section 148. Whether the CIT(A) erred by not adjudicating on the merits of the jurisdictional ground.

Which sections of the Income-tax Act were involved?

Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Parin Shah, CA
Hearing: 08/10/2024Pronounced: 08/10/2024

Asstt.Year : 2011-12 Mahesh Bhikhabhai Patel ITO, Ward-3(2)(1) L/h. of Bhikhabhai B Patel Vs Ahmedabad. 1/2/6, Mota Parkota, Viramgam Ahmedabad. PAN : BHBPP 2219 K (Applicant) (Responent) Assessee by : Shri Parin Shah, CA Revenue by : Shri Ravindra, SR.DR सुनवाई क� तारीख/Date of Hearing : 08/10/2024 घोषणा क� तारीख /Date of Pronouncement: 08/10/2024 आदेश आदेश/O R D E R आदेश आदेश This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 26.05.2023 for the Asst.Year 2011-12 passed under section 250 of the Income Tax Act, 1961 (“the Act” for short).

2.

The assessee has raised as many as sixteen grounds in the appeal, and the challenges are mainly to the validity of the assessment order passed by the AO and confirmed by the NFAC and also to certain additions as set out in the grounds of appeal.

3.

Heard both the parties.

4.

In ground no.2 taken by the assessee before the ld.CIT(A) reads as under:

2 “2. The ld.AO has further erred in assuming jurisidciton on the legal heirs of deceased without serving the valid notice under section 148 of the Act to the legal heir.”

5.

On perusal of the record, I find that the ld.CIT(A) has passed an order without adjudicating on the merits of the above ground raised owing to non-compliance to three notices issued in the matter. The ld.counsel for the assessee fairly submitted that given an opportunity due compliance would be made before the ld.CIT(A).

Hence, the matter is remanded back to the file of the ld.CIT(A) to adjudicate the issue on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to comply to the set aside proceedings without seeking unnecessary adjournments.

Dictated on the Open Court, typed and pronounced on 8th October, 2024.

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