SOMNATH ASSOCIATES,VADODARA vs. THE DY. CIT, CIRCLE-1(2), VADODARA

ITA 1293/AHD/2024Status: DisposedITAT Ahmedabad26 March 2026AY 2014-15Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal noted that the CIT(A) did not provide an opportunity for a hearing on merits. Therefore, the Tribunal set aside the CIT(A)'s order, directed the condonation of the delay in filing the appeal, and instructed the CIT(A) to decide the appeal on merits after providing the assessee with another opportunity to be heard.

What were the facts?

The assessee partnership firm, engaged in real estate development, had a survey action where a partner declared income. The Assessing Officer rejected a portion of partner's remuneration claim on the grounds that deduction under section 40(b) is not allowable against income declared during survey. The assessee filed an appeal with significant delay, citing lack of knowledge among other partners and the death of their tax consultant.

What were the issues?

Whether the CIT(A) erred in not condoning the delay in filing the appeal and whether the assessee should be granted an opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

Section 133A,Section 143(3),Section 40(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the exparte appellate order dated 03-05-2024 passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2014-15. I.T.A No. 1293/Ahd/2024 A.Y. 2014-15 2

2.

Brief facts of the case is that the appellant is a Partnership Firm engaged in the business of Real Estate Development and Construction of residential/commercial

The order continues below.

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