BHIKHALAL CHIMANLAL SHAH,AHMEDABAD V. THE ACIT, CIRCLE-1(2), AHMEDABAD

ITA 1354/AHD/2024

AI Insights

The case involves Bhikhalal Chimanlal Shah, the appellant, contesting an ex-parte appellate order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, related to reassessment orders for the Assessment Year 2012-13. The reassessments were initially challenged, and the appeals were settled under the Vivad Se Vishwas Scheme (VSVS). However, a discrepancy led to the filing of a grievance petition, which was acknowledged but resulted in no further action, prompting the filing of the current appeal. The ITAT found that the CIT(A) had mistakenly dismissed the appeal under VSVS for a reassessment order to which it did not apply, leading to the setting aside of the order and a directive for a decision on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 474793 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-10-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 11-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Bhikhalal Chimanlal Shah 1, Biscuit Gali Pankorgnaka Ahmedabad-380013 Gujarat, India PAN: ALXPS4956P (Appellant) Vs Assistant Commissioner of Income Tax Circle-1(2), Ahmedabad (Respondent) Assessee Represented: Shri Bandish Soparkar, A.R. Revenue Represented: Smt. Malarkodi R., Sr.D.R. Date of hearing : 17-10-2024 Date of pronouncement : 23-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the ex-parte appellate order dated 15.07.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. ITA No. 1354/Ahd/2024 Assessment Year 2012-13 I.T.A No. 1354/Ahd/2024 A.Y. 2012-13 Page No Bhikhalal Chimanlal Shah vs. ACIT 2 2. The Registry has noted that there is a delay of 667 days in filing the above appeal. The assessee filed a Notarized Affidavit that for the Asst. Year 2012-13, the assessments were reopened twice and two reassessment orders were passed on 19-12-2018 and 28-08- 2019 against which two appeals were filed by the assessee as follows: Order u/s. 143(3) rws 147 dated 19.12.2018 28.08.2019 Addition made Rs.25,89,66,793/- Rs.7,00,000/- Assessed Income Rs.43,26,75,783/- Rs.43,33,75,783/- Appeal against the reassessment order Filed on (date) and Appeal No. 10.01.2019 CIT(A), Ahmedabad- 1/10367/2018-19 05.10.2019 CIT(A), Ahmedabad- 1/10162/2019-20 Acknowledgement Number of Form 35 407203561100119 19105891105019 Settled under VSV Scheme No Yes CIT(A) disposed off the appeal as settled in VSV Scheme 15.07.2022 09.06.2022 2.1. The assessee has chosen to avail Vivad Se Vishwas Scheme as against the second reassessment order dated 28-08-2019. Thus the appeal filed against that reassessment order was dismissed as withdrawn vide order dated 09-06-2022 by Ld. CIT(A). 2.2. Similarly Ld. CIT(A) by oversight mistake, dismissed the appeal against the first reassessment order, said to be covered under Vivad Se Vishwas Scheme vide the impugned order dated 15-07- 2022. Noting this discrepancy, the assessee filed grievance petition on 23-12-2023 before Director of Income Tax (Systems). The same was acknowledged and replied vide resolution dated 04-06-2024 I.T.A No. 1354/Ahd/2024 A.Y. 2012-13 Page No Bhikhalal Chimanlal Shah vs. ACIT 3 that the assessee opted for Vivad Se Vishwas Scheme, therefore the appeal stands dismissed as withdrawn. No further action pending in this office. The grievance may be treated as settled. 2.3. It is thereafter, the assessee filed the present appeal on 11-07- 2024 with a delay of 667 days. The assessee being a Senior Citizen of 85 years old, requested to condone the delay and set aside the impugned order to the file of Ld. CIT(A), NFAC and decide the case on merits. 3. Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning the delay and also on verification records confirmed that both the appeals on two different reassessment orders were dismissed on the ground of assessee availed Vivad Se Vishwas Scheme and therefore requested to pass order in accordance with law. 4. We have given our thoughtful consideration and perused the materials available on record. We are satisfied with the reasons stated in the Affidavit filed by the assessee, and thereby we condone the delay of 667 days in filing the above appeal. It is seen from the impugned appellate order, the Ld. CIT(A) has relied upon Form No. 5 issued on 09-09-2021 with Certificate No. 249312720100221 for final payment of Rs.2,16,300/- under VSVS which is not relating to the present reassessment order. Further the assessee has not opted VSVS against this reassessment order. Thus there is clearcut mistake in disposing of the appeal which is liable to be set aside to the file of Ld. CIT(A), NFAC with a direction I.T.A No. 1354/Ahd/2024 A.Y. 2012-13 Page No Bhikhalal Chimanlal Shah vs. ACIT 4 to give proper opportunities of hearing to the assessee and thereafter pass order on merits. 5. At this juncture, we place our appreciation on the efforts of the senior citizen assessee in pursuing this appeal, instead of accepting the wrong appellate order which was in favour of the assessee. Therefore we impose cost of Rs.10,000/- payable by the Income Tax Department to the assessee, being cost of this litigation to the assessee. 6. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 23-10-2024 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 23/10/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद "