GANDHIDHAM TIMBER INDUSTRIES,GANDHIDHAM V. INCOME TAX WARD,1, GANDHIDHAM

ITA 374/RJT/2024

AI Insights

The case involves Gandhidham Timber Industries, the appellant, contesting an order from the Learned Commissioner of Income Tax (Appeals), Ahmedabad, which rejected their application filed in Form 10AB under section 80G(5) of the Income Tax Act, 1961. The primary issue arose from the non-appearance of the assessee in previous hearings, leading to the dismissal of their appeal by the Ld. CIT(A). The Tribunal noted the absence of proper service of notice and the lack of opportunity given to the assessee to present their case. Consequently, the Tribunal decided to remand the case back to the Ld. AO for a fresh assessment, providing the assessee a chance to submit necessary documents and arguments.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473450 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: CHETAN AGARWAL; LD
• Keywords: Opportunity of being heard
• Section: 143(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DIESH MOHAN SINHA, JM आयकर अपील सं./ITA No.374 /RJT/2024 (Ǔनधा[रण वष[ / Assessment Year: (2015-16) (Hybrid Hearing) Gandhidham Timber Industries, Plot No. 5,6,7 Ls No. 230/1, Jawaharnagar Chudva, Gandhidham - 370240, Gujarat Vs. Income Tax ward – 1, Gandhidham – 370240 Gujarat èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFG5888P (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई कȧ तारȣख/ Date of Hearing : 31/12/2024 घोषणा कȧ तारȣख/Date of Pronouncement : 31 /12/2024 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, is directed against the order passed by the Learned Commissioner of Income Tax (Appeal), Ahmedabad, (in short ‘the Ld. CIT(A)’), dated 10.05.2024, wherein the LD. CIT(A) rejected the application of assessee filed in Form 10AB, under section 80G(5) of the Income Tax Act, 1961 (in short, ‘the Act’). 2. Brief facts of the case: 1) Assessee is doing the business of Timber trading and regularly file return of income, IT return filed on 25.02.2015 for AY 2015-16 declaring Page | 2 ITA No.374/RJT/2024 Assessment Year.2015-16 Gandhidham Timber Industries v. ITO income of Rs. 90,950/- return processed under section 143(1) of the Act on dated 17.10.2015. that the assessment was completed by the Ld. AO and income assessed of Rs. 78,21,770/- with an addition of Rs. 7,73,817/- in the returned income. 2) Upon appeal before the Ld. CIT(A) in 22.01.2018 hearing notice issued by the Ld. CIT(A) on 22.01.2021, 6.10.2023, 01.05.2024 notice issued by the Ld. CIT(A) the remain uncompiled the appeal of the assessee was dismissed on 10.05.2024 because non-appearance of the assessee on the basis record. 3. The Ld. AR of the assessee submitted that the assessee was not aware about the e-proceedings for hearing of appeal by the Ld. CIT(A), Ld. AR requested for an opportunity may kindly be given to the assessee. 4. On the other hand, ld. DR has submitted that a number of notices were issued and due opportunity was provided to the assessee but the assessee did not comply with the notices. Non-cooperative attitude of the assessee, in spite of notices send to assessee but assessee did not submit any reply. The ld. D.R. has not objected the request of the Ld. AR for an opportunity be given to the assessee. 5. We have heard both the parties and perused the documents available on record. It is noted that the notices issued by the ld. CIT(A) for hearing of the case but the order is silent on service of notice upon the assessee and the show cause notices issued by Ld. ITO, however before taking a decision, no opportunity was given to the assessee. Therefore, the assessee deserved one opportunity to submit the reply/document in support of income of the year. we are of the view that one more opportunity should be given to the assessee to present his case before lower authority and remand the matter back to the Page | 3 ITA No.374/RJT/2024 Assessment Year.2015-16 Gandhidham Timber Industries v. ITO file of the Ld. AO for fresh adjudication on merits, after giving one opportunity to be heard and the assessee is further direct the assessee to submit all the required documents in support of the income earned during the year. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 31-12-2024 Sd/- Sd/- (A. L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot Ǒदनांक/ Date: 31 / 12 /2024 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot "