BHARAT RANCHHODBHAI BHARVAD LEGAL HEIR OF LATE MANIBEN RANCHHODBHAI AHIR,DAHOD V. THE ITO, WARD-2, DAHOD

ITA 530/AHD/2025

AI Insights

The case involves Bharat Ranchhodbhai Bharvad, the legal heir of the late Maniben Ranchhodbhai Ahir, appealing against an exparte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arose from an exparte assessment order under section 144 of the Income Tax Act, 1961, for the Assessment Year 2017-18. The appellant contested the agricultural income reported in the tax return, which was erroneously shown as Rs.58,38,730 instead of Rs.5,83,873. The tribunal noted the procedural lapses in notifying the super senior citizen assessee and the subsequent legal heir, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772777 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Bharat Ranchhodbhai Bharvad Legal Heir of Maniben Ranchhodbhai Ahir Panchela, Bharwad Faliyu Panchela, Tal- Dev Bariya, Dist. Dahod Gujarat-390007 PAN: AHRPA1376R (Appellant) Vs Income Tax Officer Ward-2, Dahod (Respondent) Assessee Represented: Shri B.T. Thakkar, A.R. Revenue Represented: Shri B.P. Srivastava, Sr. D.R. Date of hearing : 23-07-2025 Date of pronouncement : 28-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Legal Heir of the deceased Assessee as against the exparte appellate order dated 24.07.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte assessment order passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18. ITA No. 530/Ahd/2025 Assessment Year: 2017-18 Printed from counselvise.com I.TA No. 530/Ahd/2025 A.Y. 2017-18 Page No Bharat Ranchhodbhai Bharvad Legal Heir of Late Maniben Ranchhodbhai Ahir Vs. ITO 2 2. The registry has noted that there is delay of 527 days in filing the above appeal. By way of Notarized Affidavit, the Legal Heir of the assessee submitted that the appellate order passed on 24-07- 2023, whereas the assessee died thereafter on 22-08-2024. The assessee being a Super Senior Citizen not aware of the e- proceedings which has resulted in passing exparte appellate order. When recovery notice dated 14-05-2024 was issued by ITO, Ward-1 the Legal Heir came to know about the exparte order passed by Ld. CIT(A). Immediate thereafter, the legal heir filed the above appeal with the delay of 527 days which is neither willful nor wanton but beyond the control of the assessee. 2.1. However on merits also, the assessee stated that while filing original Income Tax Return on 30-03-2018, agricultural income is being wrongly shown as Rs.58,38,730/- whereas the income is Rs.5,83,873/-. The assessee also filed her original Return of Income for the 2015-16 and 2016-17 declaring agricultural income of Rs.4,54,870/- and Rs.5,38,450/- respectively. Even during the assessment proceedings, email notices were issued which has resulted in passing exparte assessment order making addition of Rs.58,38,730/- as unexplained income. This very ground was very much raised by the assessee before Ld. CIT(A) namely ground no. 10. However Ld. CIT(A) without considering the same dismissed the appeal filed by the assessee who was a super Senior Citizen. Therefore the Legal Heir requested to set-aside the matter back to the file of Jurisdictional Assessing Officer to give one more opportunity of hearing to the Legal Heir. Printed from counselvise.com I.TA No. 530/Ahd/2025 A.Y. 2017-18 Page No Bharat Ranchhodbhai Bharvad Legal Heir of Late Maniben Ranchhodbhai Ahir Vs. ITO 3 3. Ld. Sr. D.R. appearing for the Revenue has no serious objection. Thus the delay of 527 days in filing the above appeal is hereby condoned. 4. The Ld.Counsel placed on record the original Return of Income filed for the Asst. Years 2015-16, 2016-17 and 2017-18 wherein regularly agricultural incomes were declared by the assessee ranging from Rs.4.54 lakhs, Rs.5.38 lakhs. The assessee also produced before us copy of the land holding records. Therefore in the interest of Principal of Natural Justice, we deem it fit to set- aside the matter back to the file of Jurisdictional Assessing Officer to pass order on merits by giving one more opportunity of hearing to the Legal Heir by sending physical notice. 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 28 -08-2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 28/08/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) Printed from counselvise.com I.TA No. 530/Ahd/2025 A.Y. 2017-18 Page No Bharat Ranchhodbhai Bharvad Legal Heir of Late Maniben Ranchhodbhai Ahir Vs. ITO 4 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "