ARVINDBHAI MANUBHAI PATEL,AHMEDABAD V. THE INCOME TAX OFFICER,WARD-3(3)(5), AHMEDABAD

ITA 1448/AHD/2024

AI Insights

The case involves Arvindbhai Manubhai Patel, the appellant, contesting the order of the Commissioner of Income-tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The appellant challenged the legality of the reassessment proceedings and the subsequent assessment order, which included issues such as the incorrect issuance of notice under section 148 of the Income-tax Act, 1961, and the improper consideration of profits from the sale of rural agricultural land, among others. The CIT(A) had passed the order ex-parte due to the appellant's non-response to multiple notices. The Income Tax Appellate Tribunal (ITAT) found that the CIT(A) had not adjudicated the issues on their merits and thus restored the matter for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473703 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-11-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 06-08-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KETAN GAJJAR
• Assessee Lawyers: HEM CHHAJED
• Keywords: Capital asset; Reassessment proceedings
• Section: 148; 250; 54B; 2(14)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT I.T.A. No.1448/Ahd/2024 (Assessment Year: 2015-16) Arvindbhai Manubhai Patel, 508, Rabari Vas Kathwada, Kathwada B.O., Ahmedabad Gujarat-382430 PAN : BKCPP 9269 D Vs. Income Tax Officer, Ward 3(3)(5), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Hem Chhajed, AR Respondent by: Shri Ketan Gajjar, Sr DR Date of Hearing 14.11.2024 Date of Pronouncement 14.11.2024 O R D E R This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as \"CIT(A)\" for short), dated 25.06.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2015-16. 2. The grounds of appeal taken by the assessee are as under:- “1. The order passed by the Ld. CIT (A) is against law, equity & justice. 2. The assessment order passed by the Ld. A.O. is bad & illegal as reassessment proceedings is void and illegal as notice issued u/s 148 of the Act by JAO instead of AO of National Faceless Assessment Centre. 3. Assessment order passed by the Ld. A.O. is void & illegal as reopening of assessment is made on incorrect facts. ITA No. 1448/Ahd/2024 Arvindbhai Manubhai Patel Vs. ITO Asst. Year : 2015-16 - 2– 4. The assessment order passed by Ld. AO is bad & illegal as no addition is made for which case has been reopened. 5. The Ld. CIT(A) has erred in law and on facts in considering profit on sale of rural agricultural land which is not a capital asset U/S 2(14) of the Act. 6. The Ld. CIT (A) has erred in law and on facts in upholding rejection by the Ld. A.O. of exemption claimed U/S 54B of the Act. 7. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal.” 3. On going through the records before me, it is found that the assessee has not responded to 9 notices issued by the ld. CIT(A) which led to passing of the order by the ld. CIT(A) ex-parte. Before me, it was pleaded that given an opportunity, due compliance would be made before the Revenue Authorities. 4. I have gone through the order of the ld. CIT(A) and find that the ld. CIT (A) has not adjudicated the issues on the merits of the case. Hence, I deem it proper to restore the matter to the file of the ld. CIT(A) for adjudication de novo with directions to the assessee to comply diligently to the notices issued by the ld. CIT(A). 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 14.11.2024 Sd/- (DR. B.R.R. KUMAR) VICE-PRESIDENT Ahmedabad; Dated 14/11/2024 btk ITA No. 1448/Ahd/2024 Arvindbhai Manubhai Patel Vs. ITO Asst. Year : 2015-16 - 3– आदेश की \u0007ितिलिप अ\rेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड\u001f फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "