AAKASH RAMESHBHAI AILANI,AHMEDABAD V. THE ITO, WARD-7(2)(1), AHMEDABAD

ITA 2177/AHD/2024

AI Insights

This case involves an appeal by Aakash Rameshbhai Ailani against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which confirmed an addition of Rs. 89,54,394 as per the Assessing Officer's order for the Assessment Year 2017-18. The appellant argued that he was under the bonafide impression that notices were received by his tax consultant, whose contact details were not registered on the ITBA Portal. The tribunal noted the absence of compliance from the assessee at both the Assessing Officer and CIT(A) levels and decided to remand the case for a de-novo assessment, imposing a cost on the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473960 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.2177/Ahd/2024 (Assessment Year: 2017-18 Aakash Rameshbhai Ailani, 18, Anand Park Society, G-Ward Kuber Nagar, Ahmedabad-382340. Vs. The Income Tax Officer, Ward-7(2)(1), Ahmedabad. [PAN No. AWDPA4058R] (Appellant) .. (Respondent) Appellant by : Adjournment Application Filed Respondent by: Shri Kavan Limbasiya, Sr. DR Date of Hearing 17.03.2025 Date of Pronouncement 20.03.2025 O R D E R DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 29.10.2024 for the Assessment Year 2017-18. 2. The Assessee has taken the following grounds of appeal:- 1. NGAC CIT(A) Delhi erred in law and on facts Confirm the addition of Rs.89,54,394 as per AO order on account of appeallant has not made any submission during the appeal proceedings on ITBA Portal may be given one more opportunity to present is case before the NFAC CIT as ITA No. 2177/Ahd/2024 Asst.Year 2017-18 - 2– he was under bonafide impression that notices were also been received by his tax consultant but tax consultant mobile number and email id were not registered on ITBA Portal. 2. That your appellant reserve right to amend/alter/modify any ground or ground during the pendency of the appeal. 3. On going through the record, we find that the notices u/s.250 were issued on 03.01.2024, 08.02.2024, 05.04.2024 & 04.11.2022, requesting the assessee to submit certain details/clarification/ explanation regarding the source of cash deposit. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A). At the time of hearing, we noticed that Ld.AR for the assessee has filed an adjournment application. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo and a cost of Rs.5000/- imposed on the assessee, the amount should be deposited into “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO, who shall take it on record before passing the order giving effect to the order of the ITAT. The assessee shall comply with the notices issued by the Assessing Officer without seeking any unnecessary adjournments. ITA No. 2177/Ahd/2024 Asst.Year 2017-18 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 20.03.2025 Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 20.03.2025 Manish, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "