BHAILAL DAHYABHAI PATEL,AHMEDABAD V. THE ITO, WARD-5(2)(2) NOW WARD-6(1)(1), AHMEDABAD

ITA 569/AHD/2025

AI Insights

The case involves Bhailal Dahyabhai Patel, the appellant, contesting an order from the Ld. CIT(A) dated 17.01.2025 concerning the Assessment Year 2012-13. The appellant raised grievances against the order under Section 250 of the Income-tax Act, 1961, claiming that the CIT(A) and the ITO had erred both in law and on facts. The primary contention was that the CIT(A) had not considered the submissions made by the appellant nor adjudicated the legal grounds based on the facts on record, leading to a request for reconsideration of the order. The Tribunal noted that the CIT(A) had provided multiple opportunities for the appellant to present his case, which were not utilized, leading to the dismissal of the appeal in limine. However, recognizing the need for a substantive review, the Tribunal decided to remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792908 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-03-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. DHARANI NATH
• Assessee Lawyers: JAIMIN SHAH
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 569/Ahd/2025 (Assessment Year: 2012-13) Bhailal Dahyabhai Patel, D/1, Shailja Apartment, Near Sugam Flat, Vasna, Ahmedabad-380007 [PAN :ANQPP 3835 P] Vs. Income Tax Officer, Ward 5(2)(2), Now Ward 6(1)(1), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Jaimin Shah, AR Respondent by: Shri C. Dharani Nath, Sr Dr Date of Hearing 17.09.2025 Date of Pronouncement 22.09.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order dated 17.01.2025 passed by the Ld. ADDL/JCIT(A), Gwalior (‘Ld. CIT(A)’ in short), under Section 250 of the Income-tax Act, 1961 (‘the Act’ in short), relating to the Assessment Year 2012- 13. 2. The assessee has raised the following grounds : “01. That the Ld. CIT(A) and ITO, ward 5(2)(2), Ahmedabad has erred both in law and on facts while passing the order u/s 250 of the Income tax Act, 1961 and therefore it requires to be set aside. 02. The appellant has submitted all the submissions before the assessing officer, however without considering the same and without adjudicating the legal grounds on the basis of facts on record CIT(A) has passed order on 17/01/2025 is require to be re-consider. ….” Printed from counselvise.com ITA No. 569/Ahd/2025 Bhailal Dahyabhai Patel Vs. ITO Asst. Year : 2012-13 - 2– 3. On going through the record, we find that Ld. CIT(A) has accorded four opportunities of hearing to the assessee. Despite this, the assessee neither submitted any written submissions nor appeared before the Ld. CIT(A), nor sought adjournment. Consequently, the Ld. CIT(A) proceeded to dismiss the appeal in limine. However, considering that the appeal was disposed of without adjudicating on the merits of the grounds raised, and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(A) for fresh adjudication de novo, after affording due and reasonable opportunity of being heard to the assessee. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 22.09.2025. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 22.09.2025 **btk आदेश आदेश आदेश आदेश क\u0006 क\u0006 क\u0006 क\u0006 \u0007\bत ल प \u0007\bत ल प \u0007\bत ल प \u0007\bत ल प अ\u000fे षत अ\u000fे षत अ\u000fे षत अ\u000fे षत/Copy of the Order forwarded to : 1. अपीलाथ\u0014 / The Appellant 2. \u0007\u0015यथ\u0014 / The Respondent. 3. संबं\u001aधत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. वभागीय \u0007\bत\bन\u001aध, आयकर अपील#य अ\u001aधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड( फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, True Copy सहायक सहायक सहायक सहायक पंजीकार पंजीकार पंजीकार पंजीकार (Dy./Asstt. Registrar) आयकर आयकर आयकर आयकर अपील#य अपील#य अपील#य अपील#य अ\u001aधकरण अ\u001aधकरण अ\u001aधकरण अ\u001aधकरण, अहमदाबाद अहमदाबाद अहमदाबाद अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "