HIRALAL DAYARAM THAKKAR,AHMEDABAD V. DCIT CENTRAL CIRCLE-2(4), AHMEDABAD

ITA 2207/AHD/2024

AI Insights

The case involves Hiralal Dayaram Thakkar, the appellant, contesting an order from the CIT(A)-12, Ahmedabad, which upheld additions of Rs.36.07 lakhs and Rs.12 lakhs as headless deemed income for the Assessment Year 2015-16. The appellant argued that these amounts were disclosed in the profit & loss account, books of accounts, and audit report, and thus should not be considered headless. However, the appeal was dismissed not on the merits of the case but due to procedural issues, specifically the failure to correct defects in the appeal documentation and the absence of a condonation of delay petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 112301 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KUMAR
• Keywords: Condonation of delay; Principle of natural justice; Deemed to accrue or arise in india
• Section: 250

Judgement Text

"ITA No.2207/Ahd/2024 Assessment Year: 2015-16 Hiralal Dayaram Thakkar vs. DCIT Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.2207/Ahd/2024 Assessment Year: 2015-16 Hiralal Dayaram Thakkar, 1, Nilkanth Complex, Near TV9, Jivraj Park, Vejalpur, Ahmedabad – 380 001 [PAN – AANPT 3721 E] Vs. Deputy Commissioner of Income Tax, Central Circle – 2(4), Ahmedabad. (Appellant) (Respondent) Assessee by None Revenue by Shri Santosh Kumar, Sr. DR Date of Hearing 15.04.2025 Date of Pronouncement 16.04.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: This appeal is filed by the Assessee against order dated 13.11.2023, passed by the CIT(A)-12, Ahmedabad for Assessment Year 2015-16. 2. The Assessee has raised the following grounds of appeal: “1.1 The order passed u/s. 250 on 13/11/2023 for A.Y.2015-16 by CIT(A)-12, Ahmedabad upholding the addition of Rs.36.07 lakhs and Rs.12 lakhs as headless and are wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not considering fully and properly the submissions made and evidence produced by the appellant with regard to the impugned addition. 2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming addition of Rs.36.07 lakhs & Rs. 12 lakhs as headless deemed income, though the appellant had disclosed the same as evident from profit & loss account, books of accounts, audit report etc. ITA No.2207/Ahd/2024 Assessment Year: 2015-16 Hiralal Dayaram Thakkar vs. DCIT Page 2 of 3 2.2 That in the facts and circumstances of the case as well as in law, the Ld. CIT(A) ought not to have upheld the addition of Rs.36.07 lakhs & Rs. 12 lakhs as headless deemed income, though the appellant had disclosed the same as evident from profit & loss account, books of accounts, audit report etc. It is therefore prayed that the addition made by Ld. AO and upheld by the CIT(A) may please be deleted in the interest of natural justice and considering the facts of the case.” 3. At the time of hearing, when the matter was called out, none appeared and the appeal was filed on 31.12.2024. The Registry has notified the defect thereby stating that the appeal is time barred by184 days. The date of service/communication of order in Column 3(c) not correctly filled in and the petition and/or affidavit for condonation of delay in filing the appeal is not uploaded. From the perusal of the Form No.3, column no.3(c), date of service of communication of the order is mentioned as 05.04.2024. The date of order passed by the CIT(A) is 13.11.2023. Thus, the Registry has rightly pointed out the defects. The said defect was notified to the assessee vide notice dated 10.02.2025 and the second remainder was issued on 03.03.2025. Notice for hearing was issued on 11.03.2025 and the said notice was received by the assessee on 25.03.2025 as per the acknowledgement of registered AD card placed on record. Thus, notice was properly served to the assessee. Since the defects were not removed by the assessee, the appeal is dismissed. 4. In the result, appeal filed by the Assessee is dismissed. Order pronounced in the open Court on this 16th April, 2025. Sd/- Sd/- (DR. BRR KUMAR) (SUCHITRA KAMBLE) Vice President Judicial Member Ahmedabad, the 16th April, 2025 PBN/* ITA No.2207/Ahd/2024 Assessment Year: 2015-16 Hiralal Dayaram Thakkar vs. DCIT Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad "