RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN AMBAWADI

Details Assessment Year Assessment Year Assessment Year 2012-13 2013-14 2015-16 Date of Filing 22/05/2013 26/09/2014 31/03/2017 Return Returned 5,25,926/- 7,23,260/- 2,18,900/- Income (Rs.) Section of 144 r.w.s. 147 144 r.w.s. 147 144 r.w.s. 147 Order to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 2

The assessee is an individual who filed his return of income for the respective assessment years as tabulated above. Thereafter, based on the information received from the Investigation Wing of Income-tax Department in Ahmedabad, regarding tax evasion in the case of the assessee, proceedings u/s. 147 of the were initiated and notices u/s. 148 were issued. As the AO could not get any reply from the assessee, he issued letter, notices u/s 142(1) and also show cause notices. However, the show cause notices were returned to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 3 un-served with the postal remark “Left”. All the notices were sent on the address given in the PAN card and also in the address given in the return of income filed till date. Since the notices were not complied with and the assessments involved were getting barred by limitation shortly, the AO completed the assessments ex-parte u/s. 144 of the Act, on the basis of data available on records.

The assessee filed appeals against the order of AO before CIT(A) who dismissed the appeals without condoning the delay stating that no sufficient cause has been attributed as prescribed u/s 249(2) of the Act.

Aggrieved by the orders of CIT(A) the assessee is in appeals before us with following grounds of appeal:

We noted that there was a delay of 104 days in filing appeal before us. We also noted that the assessee has filed applications for condonation of delay in respect of each assessment years along with the affidavit. We also noted the reasons for delay which are summarised below:

Before us the Authorized Representative (AR) of the assessee submitted that the delay should be condoned as the assessee is physically handicapped and he is dependent on the third party for the purpose of all tax and other related matters. The AR also produced the Certificate of the Office of the Medical Superintendent, Civil Hospital, Ahmedabad, certifying the fact that the assessee is physically handicapped.

The AR further stated that the main reason for not receiving notice even by e-mail was the notices and letter were sent on e-mail address “cahinal@gmail.com” which was registered with the Income Tax. He also stated that in the return of income the assessee had given his own e-mail address “ar.rajpatel@gmail.com” on which no email was received. The AR submitted a copy of grievance raised with the jurisdictional AO asking for the copies of assessment orders, along with the reply of the office of the Jurisdictional AO which sent the copies of orders to the assessee.

The Departmental Representative (DR), after considering the circumstances did not raise any objection to condone the delay and restore the matter to the AO.

We have considered the submissions made by the AR on behalf of the assessee and the facts presented in the case. The AR has provided an oral undertaking that the assessee will produce all necessary documents and fully to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 6 cooperate with the AO in the fresh assessment proceedings. Given the circumstances and the interest of justice, we deem it appropriate not to delve into the merits of the issues raised in the present appeals. Instead, we conclude that it is just and proper to set aside the orders passed by the CIT(A) and restore the matters to the file of the AO.

Therefore, the orders of the CIT(A) for the respective assessment years are hereby set aside. The matters are restored to the file of the AO with the direction to conduct fresh assessments. The AO is instructed to examine all the relevant facts and evidence and make a fresh assessment in accordance with the law. The assessee is directed to fully cooperate with the AO during the fresh assessment proceedings. The AR's undertaking on behalf of the assessee to produce all necessary documents before the AO to facilitate the decision on merits is duly noted. The AO is further directed to expedite the fresh assessment process and conclude it within a reasonable timeframe, ensuring that the assessee is provided with adequate opportunity to present his case.

The appeals are thus allowed for statistical purposes, and the matter is remitted back to the AO for a fresh adjudication. Order pronounced in the open Court on 22/08 /2024 at Ahmedabad.