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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member
ITA No. 1132/Ahd/2023 Assessment Year 2012-13 Kadva Patidar Betalis The ITO (Exemption), Samaj Manav Seva Ward-1, Ahmedabad Samiti Trust Vs 2, Praful Society, Opp. Sardar Patel Stadium, (Respondent) Ahmedabad-380009 PAN: AAATK2109C (Appellant) Assessee Represented: Shri S U Mashruwala, C.A. Revenue Represented: shri Ketan Gajjar, Sr.D.R. Date of hearing : 27-02-2024 Date of pronouncement : 06-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the exparte appellate order dated 02-11-2023 passed by Commissioner of Income Tax [Appeals], National Faceless Appeal Centre [NFAC], Delhi confirming the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2012-13.
I.T.A No. 1132/Ahd/2023 A.Y. 2012-13 Page No 2 Kadva Padidar Betalis Samaj Manav Seva Samiti Trust vs. ITO (E)
The impugned appellate order reads as follows: “The assessment order u/s. 143(3) r.w.s 147 of the Act was finalized on 23.12.2019 manually. Appeal against the quantum order is not reflected in the pendency probably as it was not filed electronically or it would have been disposed off. On perusal of the appeal records, it is observed that the appellant has not deposited requisite appeal fee ie. Rs. 1,000/- in the present appeal. It is observed that the appellant has deposited appeal fee at Rs 250/-only. Therefore, appeal is not admitted.”
2.1. Though the Ld. CIT(A) held that the quantum order reflected in the pendency probably as it was not filed electronically or it would have been disposed off. Whereas it is seen from Serial No. 4 of Statutory Appeal Form No. 35 before Ld. CIT(A), the assessee has clearly stated as follows: Pending Appeal: 4. Whether an appeal in relation to any other assessment year/ Yes financial year is pending in the case of the appellant with any commissioner (Appeals) Sr. Income-tax Commissioner Appeal Date of Assessment Section Date of No. Authority with whom Number Filing of year/financial and Sub- Such passing the the appeal is appeal year in section of Order order pending connection the appealed with which Income- against the appeal tax Act, has been 1961, preferred under which the order appealed against has been passed 1 ITO Ward CIT(A)-9 1 13-Jan- 2012-13 143(3) 23-Dec- (Exemption) 2020 2019 AHM
However Ld. CIT(A) without verifying the pendency of the quantum appeal and also not giving any opportunity to the assessee for the so called deficit fee paid by the assessee dismissed the appeal which is not in accordance with law and Principle of Natural Justice. Further Ld. Counsel also produced before us, the Income Tax portal screenshot that the quantum appeal filed on
I.T.A No. 1132/Ahd/2023 A.Y. 2012-13 Page No 3 Kadva Padidar Betalis Samaj Manav Seva Samiti Trust vs. ITO (E)
13.01.2020 before Ld. CIT(A) for the Asst. Year 2012-13 is pending before the Appellate Forum.
Therefore taking note of the pendency of the quantum appeal and in the interest of Principle of Natural Justice, we deem it fit to set aside the exparte appellate order passed by Ld. CIT(A), NFAC with a direction to dispose of the penalty appeal along with the quantum appeal pending before Ld. CIT(A)-9 or before NAFC, Delhi. The Ld. CIT(A), NFAC is also given liberty to rise the appeal fees paid by the assessee is within the provisions of Section 249(1) of the Act.
In the result, the appeal field by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 06-03-2024 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 06/03/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद