ATUL RAMESHCHANDRA LOKHANDWALA,SURAT V. ITO, WARD 2(3)(1), SURAT

ITA 212/SRT/2025

AI Insights

The case involves an appeal by Atul Rameshchandra Lokhandwala against an ex-parte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was related to the assessment order for the Assessment Year 2016-17, which was initially passed under section 143(3) of the Income Tax Act, 1961. The primary issue in the appeal was the delay in filing, attributed to the assessee's previous consultant receiving the communication instead of the assessee. The Tribunal condoned the delay and noted the assessee's failure to respond to various notices, which led to the ex-parte assessment order. The Tribunal emphasized the need for the assessee to utilize this final opportunity to present necessary documents before the Jurisdictional Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708152 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY UKE
• Assessee Lawyers: P. M. JAGASHETH
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] ] ] BEFORE SHRI T.R.SENTHIL KUMAR JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.212/SRT/2025 Assessment Year : 2016-17 Atul Rameshchandra Lokhandwala D-24, Balaji Nagar Piplod, Surat – 395 007 v/s. The ITO Ward-2(3)91) Surat – 395 001 PAN: AAKPL 3829 Q (Appellant) (Respondent) Assessee by : Shri P.M. Jagasheth, CA Revenue by : Shri Ajay Uke, Sr.DR Date of Hearing : 02/07/2025 Date of Pronouncement: 16/07/2025 O R D E R PER T.R.SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee as against the ex-parte appellate order dated 07/06/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] arising out of the assessment order passed under section143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relating to the Assessment Year (AY) 2016- 17. 2. The Registry has noted that there is a delay of 199 days in filing the appeal. The assessee explained that in Form No.35, the assessee ITA No.212/SRT/2025 Atul Rameshchandra Lokhandwala vs. ITO Asst. Year : 2016-17 2 mentioned [e-mail] as the communication e-mail address. However, the ex-parte appellate order has been delivered to the e-mail IDs, i.e. [e-mail] and [e-mail], which are belonged to his previous Consultant. Thus, the delay of 199 days in filing the above appeal. Therefore, the delay in filing the above appeal is hereby condoned. 3. However, perusal of the assessment order makes it clear that the assessee failed to response to the various notices which has resulted in passing the ex-parte assessment order. Therefore, in the interest of justice, we deem it fit to set aside the orders passed by the lower authorities with a direction to the JAO to pass a fresh assessment order by giving one more opportunity of hearing to the assessee. Needless to say, that the assessee should make use of this final opportunity of hearing without any fail and submit all the necessary documents before the Jurisdictional Assessing Officer to finalize the assessment. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 16/07/2025. Sd/- Sd/- (BIJAYANANDA PRUSETH) ACCOUNTANT MEMBER ( T.R.SENTHIL KUMAR ) JUDICIAL MEMBER Dated 16/07/2025 T.C. NAIR, Sr. PS ITA No.212/SRT/2025 Atul Rameshchandra Lokhandwala vs. ITO Asst. Year : 2016-17 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Concerned CIT 4. The CIT(A)-(NFAC), Delhi 5. The /AR,ITAT, Surat/Ahmedabad. 6. Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT,Surat/Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 10.7.2025 2. Date on which the typed draft is placed before the Dictating Member. : 11.7.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 16.7.2025 7. Date on which the file goes to the Bench Clerk. : 16.7.2025 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : "