BABUBHAI RAMANBHAI PATEL,AHMEDABAD vs. NATIONAL FACELESS ASSESSMENT CENTRE,DELHI PRESENT JURISDICTION THE ITO, WARD-1(2)(1), AHMEDABAD

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ITA 905/AHD/2023Status: DisposedITAT Ahmedabad15 February 2024AY 2015-16Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without discussing the merits of the case, as required by Section 250(6) of the Act. The Tribunal noted that the CIT(A) should have made necessary inquiries and provided a speaking order.

What were the facts?

The assessee's short-term capital losses were disallowed by the Assessing Officer on the grounds of accommodation entries and bogus transactions. The CIT(A) dismissed the appeal ex-parte due to the assessee's non-appearance, citing non-prosecution.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the appeal on merits. Whether the CIT(A) is obliged to provide a speaking order discussing the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250(4),Section 250(6)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA& SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Hemanshu Shah, A.R
For Respondent: Shri Sanjay Jain, Sr. D.R
Hearing: 08.02.2024Pronounced: 15.02.2024

Heard together (2 matters)

I.T.A. No.904/Ahd/2023
I.T.A. No. 905/Ahd/2023

Read from the judgment's own cause title. This page is filed under one of them.

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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