ABHAYKUMAR MANGILAL JAIN,AHMEDABAD V. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

ITA 1470/AHD/2025

AI Insights

This case involves an appeal by Abhaykumar Mangilal Jain against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2014-15. The primary issue was the non-compliance of the assessee in furnishing requisite documents during the hearings, which led to a delay in filing the appeal and subsequent dismissal by the CIT(A) for non-admission. The Tribunal, considering the circumstances and the request of the assessee's counsel for another opportunity to present the necessary details, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779376 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 22-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UDAY KISHANRAO KAKNE
• Assessee Lawyers: K.C THAKER
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1470/Ahd/2025 (Assessment Year: 2014-15) Abhaykumar Mangilal Jain, 36, Siddhachal Vatika, B/h Dharamnagar Fire Station, Sabarmati Ahmedabad-380005. [PAN :ABCPJ7096 G] Vs. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad. (Appellant) .. (Respondent) Appellant by : Shri K.C Thaker, AR Respondent by: Shri Uday Kishanrao Kakne, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 14.10.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 30.06.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. On perusal of the record, we find that notices of hearing were issued on several occasions, however, the assessee failed to furnish the requisite documents. There was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. We further note that the assessee had not complied even Printed from counselvise.com ITA No. 1470/Ahd/2025 Asst. Year : 2014-15 - 2– during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 3. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 14.10.2025. S /- Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 14.10.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "