Dilpesh Jivanbhai Kachhiya, Vadodara V. Income Tax Officer,Ward-1(3)(1), Vadodara

ITA 247/AHD/2022

AI Insights

The case involves two appeals filed by the assessee, Dilpesh Jivanbhai Kachhiya, against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Years 2010-11 and 2011-12. The primary contention in both appeals was the dismissal of the assessee's appeals by the CIT(A) due to delays in filing, which the assessee attributed to health issues and lack of awareness of the orders during his illness. The Tribunal found the reasons for the delay to be genuine and remanded the cases back to the CIT(A) for a fresh examination on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129738 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 01-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 133(6)

Judgement Text

ITA Nos.247 & 248/Ahd/2022 Assessment Years: 2010-11 & 2011-12 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.247 & 248/Ahd/2022 Assessment Years: 2010-11 & 2011-12 Dilpesh Jivanbhai Kachhiya, vs. Income Tax Officer, Savli Bazar, Ward – 1(3)(1), Vadodara. Savli, Vadodara – 391 770. [PAN – AQBPK 2882 P] (Appellant) (Respondent) Assessee by : None Revenue by : Shri Ramesh Kumar, JCIT Date of hearing : 02.02.2023 Date of pronouncement : 22.02.2023 O R D E R These two appeals are filed by the Assessee against two different orders, both dated 21.04.2022, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2010-11 & 2011-12. 2. As identical ground has been raised by the assessee in both the appeals, ground raised in ITA No.247/Ahd/2022 is being reproduced as under :- “1. Learned National Faceless Appeal Centre (NFAC) erred in passing an order, dismissing the appeal on the ground of delay in filing an appeal (not condoning the delay) disregarding the opportunity to be afforded to illiterate petitioner staying in Mofussil area having total population of less than 2000 persons and who is not computer savvy, may be set aside in view of principle of natural justice and allowing the petitioner to represent the matter denovo.” 3. As per the PAN data information, the assessee made cash deposit amounting to Rs.16,85,160/- in his savings bank account. The assessee has not filed return of income for A.Y. 2010-11. Accordingly, reason was recorded and notice under Section 148 of the Income Tax Act, 1961 was issued on 14.03.2017. In response to various notices issued by the Assessing Officer, no response was filed by the assessee and, therefore, the Assessing Officer proceeded to complete the assessment under Section 144 of the Act. Bank statement was called for under Section 133(6) of the Act from ITA Nos.247 & 248/Ahd/2022 Assessment Years: 2010-11 & 2011-12 Page 2 of 3 Bank of Baroda, Savli Branch. The Assessing Officer made addition of Rs.16,85,228/- under the head of “income from other sources” and treated the said amount as undisclosed. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. At the time of hearing, none appeared on behalf of the assessee despite giving notices. There was no record of new address/change in address. Therefore, we are proceeding on the basis of the submissions made by the assessee before the CIT(A) which are reproduced in the order of the CIT(A). 6. The Ld. DR submitted that the CIT(A) has dismissed the appeal as there was a delay of 726 days. Ld. DR relied upon the Assessment Order and the order of the CIT(A). 7. Heard the Ld. DR and perused all the relevant material available on record. From the perusal of the order of the CIT(A) ,most specifically paragraph nos.4 & 4.1, wherein the submissions of the assessee for delay was recorded. It appears that the assessee is a heart patient and undergone bypass surgery in 2016 and was frequently hospitalised on a regular basis on account of the same. The assessee has explained that the assessee was not aware about the order passed by the Assessing Officer during that period and the assessee got to know about the order during the e- proceedings of assessment for A.Y. 2012-13 on Income Tax Portal. Thus, the delay in filing the appeal before the CIT(A) appears to be genuine which was not taken into account by the CIT(A). Therefore, we are condoning the delay and remand back the issues contested by the assessee before the CIT(A) on merit to be adjudicated after giving hearing to the assessee. Needles to say the assessee be given opportunity of hearing by following the principles of natural justice. It is pertinent to note the assessee will fully co-operate with the hearing before the CIT(A), otherwise the CIT(A) will take proper cognisance and decide the case on merit. Appeal of the assessee, being ITA No.247/Ahd/2022 for A.Y. 2010-11, is thus partly allowed for statistical purpose. ITA Nos.247 & 248/Ahd/2022 Assessment Years: 2010-11 & 2011-12 Page 3 of 3 8. As regards ITA No.248/Ahd/2022 for A.Y. 2011-12, there is also delay of 361 days which is condoned. The issue raised in this appeal is identical to that of A.Y. 2010-11 and, therefore, the same observations made hereinabove will be applicable for A.Y. 2011-12 as well. Appeal of the assessee for A.Y. 2011-12 is also partly allowed for statistical purpose. 9. In the result, both the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open Court on this 22 nd day of February, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 22 nd day of February, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad