GOPALBHAI CHELAJI PRAJAPATI,AHMEDABAD V. THE ITO, WARD-2(1)(1), AHMEDABAD

ITA 1392/AHD/2024

AI Insights

The case involves Gopalbhai Chelaji Prajapati, the appellant, who appealed against the penalties confirmed by the National Faceless Appeal Centre (CIT(A)) for non-compliance with notices during the assessment proceedings for three consecutive years. The penalties were initially levied by the Assessing Officer under section 271(1)(b) of the Income Tax Act, 1961. The appellant's counsel argued that the notices were sent to an outdated address, leading to non-receipt and subsequent ex-parte assessments. The Departmental Representative did not contest this factual position. Consequently, the Tribunal concluded that the non-compliance was unintentional and set aside the penalties.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712785 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• 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: KAVAN LIMBASIYA
• Assessee Lawyers: P. F. JAIN
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD \u0014ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0014ी नरे !साद िस\"ा, लेखा सद\u001b क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA Nos.1390/Ahd/2024, 1391/Ahd/2024 & 1392/Ahd/2024 िनधा \u0010रण वष\u0010 /Assessment Years : 2014-15, 2015-16 & 2016-17 respectively Gopalbhai Chelaji Prajapati A-401, Sarvopari Elegance Opp.Satya Apartment Akash Residency Cross Road New Ranip Ahmedabad – 382 470 बनाम/ v/s. The ITO Ward-2(1)(1) Ahmedabad-380 015 \u0014थायी लेखा सं./PAN: AGAPP 3191 P (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri P.F. Jain, AR Revenue by : Shri Kavan Limbasiya, Sr.DR सुनवाई की तारीख/Date of Hearing : 15/07/2025 घोषणा की तारीख /Date of Pronouncement: 29/07/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee for different assessment years against the separate orders of the National Faceless Appeal Centre [hereinafter referred to as “the CIT(A)] of even date 18/06/2024 agitating the confirmation of penalty levied by the Assessing Officer (AO) u/s.271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for non-compliances of the notices issued during the assessment proceedings. Printed from counselvise.com ITA Nos.1390, 1391 & 1392/Ahd/2024 Gopalbhai Chelaji Prajapati vs,. ITO Asst. Years : 2014-15, 2015-16 & 2016-17 respectively 2 2. At the outset, the Ld.Counsel for the assessee has invited our attention to various documents placed in the paper-book to show that the notices issued by the AO were sent at old address of the assessee and, hence, the same were not received by the assessee resulting into ex-parte assessment orders of the AO passed u/s.147 r.w.s.144 of the Act. The Ld.Counsel has further demonstrated that even the assessee was not served with the assessment orders. It has, therefore, been contended that the non- compliances of the notices issued during the assessment proceedings were not intentional, rather due to the aforesaid reasons. 3. The Ld.DR could not controvert the aforesaid factual position on the file. 4. Considering the rival submissions, we are of the view that non- compliances of the notices by the assessee, in these cases, was not intentional, rather it was due to the fact that the assessee was not aware of the said notices issued by the AO. Therefore, in our view, these are not fit cases for levying penalty u/s.271(1)(b) of the Act. The impugned penalty levied u/s.271(1)(b) of the Act in all these appeals is hereby set aside. 5. In the result, all the three appeals of the assessee stand allowed. Order pronounced in the Open Court on 29/07/2025. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 29/07/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA Nos.1390, 1391 & 1392/Ahd/2024 Gopalbhai Chelaji Prajapati vs,. ITO Asst. Years : 2014-15, 2015-16 & 2016-17 respectively 3 आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC) 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 28.7.2025 2. Date on which the typed draft is placed before the Dictating Member. : 29.7.2025 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. : 29.7.25 7. Date on which the file goes to the Bench Clerk. : 29.7.25 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 : Printed from counselvise.com "