Shah Alkeshbhai Bhogilal, HUF, Ahmedabad V. The ACIT, Circle-1(2), Now Circle-1(1)(1), Ahmedabad

ITA 197/AHD/2023

AI Insights

This case involves an appeal by Shah Alkeshbhai Bhogilal-HUF against the order of the Commissioner of Income-tax (Appeals), which confirmed the assessment order issued under Section 144 r.w.s 147 of the Income-tax Act, 1961. The assessee contested the unexplained investment and various interest charges, along with the demand raised. The primary contention was the ex-parte nature of the CIT(A)'s decision, as the assessee was unable to present necessary evidences in time. The ITAT found merit in the assessee's request to admit additional evidences and remand the case back to the CIT(A) for a comprehensive review.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300018 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 27-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 29-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Additional evidence
• Section: 147; 69; 148; 144; 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE Ms. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No. 197/Ahd/2023 Assessment Years : 2011-12 Shah Alkeshbhai Bhogilal-HUF, 1 st Floor, L K Trust Building, Ravdi Bazar, Kalupur, Ahmedabad PAN : AAGHS 3297 B Vs Assistant Commissioner of Income-tax, Circle-1(2), (Now Circle 1(1)(1)), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹瀄 灹瀄 灹瀄 灹瀄 यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Hemanshu Shah, CA Revenue by : Shri Urjit Shah, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 28/06/2023 घोषणा क琉 तारीख /Date of Pronouncement : 05/07/2023 आदेश आदेशआदेश आदेश/O R D E R This appeal is filed by the assessee against the order dated 20.02.2023 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“CIT(A)” in short] for Assessment Year 2011-12. 2. The Grounds of appeal are as under :- “1. In law and in facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in points of law and facts. 2. In law and in facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming issuing of notice u/s 148 of Income Tax Act. 3. In law and in facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming passing Assessment Order u/s 144 r.w.s 147 of Income Tax Act. ITA No. 197/Ahd/2023 Shah Alkeshbhai Bhogilal-HUF Vs. ACIT AY : 2011-12 2 4. In law and in the facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming unexplained investment u/s 69 of Income Tax Act at Rs 3,93,200. 5. In law and in the facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming charging of interest u/s 234A of Rs 2,600, interest u/s 234B of Rs 29,900 and interest u/s 234C of Rs 1,200. 6. In law and in the facts and circumstances of the Appellant’s case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming raising demand of Rs 66,180.” 3. Return of income was filed by the assessee on 20.08.2018 declaring total income at Rs.54,775/-. Assessment order under Section 144 r.w.s. 147 of the Income-tax Act, 1961 [“the Act” in short] was passed on 27.11.2018 assessing the income of the assessee at Rs.4,47,975/-. 4. Being aggrieved by the assessment order, assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The learned AR submitted that the order of the CIT(A) is ex- parte order despite filing adjournment applications from time to time as the assessee could not hold of evidences during the particular period of time. The learned AR submitted that the assessee now has all the documents to establish his case and, therefore, has filed application for admitting the additional evidences before this forum. Therefore, the learned AR submitted that the additional evidences be admitted and the matter may be remanded back to the CIT(A) for proper adjudication of the issues contested therein after taking cognizance of the additional evidences. ITA No. 197/Ahd/2023 Shah Alkeshbhai Bhogilal-HUF Vs. ACIT AY : 2011-12 3 6. The learned DR relied upon the assessment order and the order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that the assessee has sufficient cause for taking adjournments before the CIT(A) as the evidence the assessee mentioned and annexed to the additional evidence application before the Tribunal speaks that the delay is genuine on the part of the assessee. Therefore, in the interest of justice, it will be appropriate to admit the additional evidences and remand back the matter to the file of the CIT(A) for proper adjudication of the issues contested before the CIT(A) after taking into account the evidences filed before the Tribunal. Needless to say the assessee be given opportunity of hearing by following principles of natural justice. It is pertinent to note that the assessee will fully co-operate to expedite the hearing and, if otherwise, the CIT(A) will take appropriate action to deal with the appeal of the assessee after taking cognizance of the evidences as per law. 8. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 05/07/2023 at Ahmedabad. Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER Ahmedabad, Dated 05/07/2023 *Bt ITA No. 197/Ahd/2023 Shah Alkeshbhai Bhogilal-HUF Vs. ACIT AY : 2011-12 4 आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...28.06.2023...... 2. Date on which the typed draft is placed before the Dictating Member ...28.06.2023......... Other member.... .......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...03.07.2023......... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...05.07.2023 5. Date on which the file goes to the Bench Clerk...05.07.2023..... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order......... 8. Date of Despatch of the Order..................