Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 129422 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-04-2023
Appeal Filed By
Assessee
Order Result
PartlyAllowed
Bench Allotted
SMC
Next Hearing Date
04-04-2023
Assessment Year
2010-2011
Appeal Filed On
24-11-2022
Judgement Text
ITA No.498/Ahd/2022 Assessment Year: 2010-11 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.498/Ahd/2022 Assessment Year: 2010-11 Varun Darshan Shah, vs. Income Tax Officer, 10, Palmbeach Bungalow, Ward –3(3)(9), Thaltej Gam, Ahmedabad. Thaltej, Ahmedabad. [PAN – AYSPS 5951 N] (Appellant) (Respondent) Assessee by : Shri Tej Shah, AR Revenue by : Shri Sanjay Kumar, Sr. DR Date of hearing : 05.04.2023 Date of pronouncement : 12.04.2023 O R D E R This appeal is filed by the Assessee against order dated 28.09.2022 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2010-11. 2. The Assessee has raised the following grounds of appeal :- “1. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in reopening the case of the appellant u/s.148 of the Act. 2. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in sustaining addition of Rs.2,45,824/- being profit earned through commodities transactions. 3. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in sustaining addition of Rs.12,48,718/- being claim of depreciation u/s.32 of the Act. 4. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in sustaining addition of Rs.1,02,084/- being deduction claimed under Chapter VIA of the Act.” 3. The assessee is an individual filed return of income on 14.10.2010 declaring total income of Rs.8,320/-. Notice under Section 148 of the Income Tax Act, 1961 ITA No.498/Ahd/2022 Assessment Year: 2010-11 Page 2 of 3 was served upon the assessee on 31.03.2017 and show cause notice was issued on 19.12.2017 and the Assessing Officer passed the Assessment Order under Section 144 read with Section 147 of the Act thereby making addition of Rs.16,32,626/- and denied deduction claimed under Chapter VIA. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). the CIT(A) dismissed the appeal of the assessee without discussing merit of the case. 5. The Ld. AR submitted that the Assessing Officer during the assessment proceedings has not given proper opportunity to the assessee and the assessee could not attend the assessment proceedings in respect of notice under Section 142(1) of the Act as the assessee was collecting the evidence. Besides that, the assessee has given its submissions which was not taken into account by the Assessing Officer. The Ld. AR further submitted that the CIT(A) has passed ex-parte order as the assessee was suffering from ailment during the Covid-19 period and could not keep the track of the appellate proceedings. Therefore, the Ld. AR submitted that the matter may be remanded back to the file of the Assessing Officer as both the authorities have not given opportunity of hearing to the assessee. 6. The Ld. 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 Assessing Officer though issued the notices has not mentioned about the service of notices. Besides this, record shows that the assessee has filed certain submissions before the Assessing Officer which was not taken into account by the Assessing Officer. The CIT(A) also ignored these facts and has not decided the issue contested by the assessee on merit. In the interest of justice, it will be appropriate to remand back the matter to the file of the Assessing Officer for proper adjudication of the issue contested by the assessee related to additions. Needless to say the assessee be given opportunity of hearing by following the principles of natural justice. ITA No.498/Ahd/2022 Assessment Year: 2010-11 Page 3 of 3 8. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on this 12 th day of April, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 12 th day of April, 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
AI Insights
This case involves an appeal by Varun Darshan Shah against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which confirmed the additions made by the Assessing Officer under Sections 148, 144, and 147 of the Income Tax Act, 1961 for the Assessment Year 2010-11. The additions included profits from commodities transactions, disallowed depreciation, and denied deductions under Chapter VIA. The assessee contended that he was not given a proper opportunity to present his case at both the assessment and appellate stages, particularly citing health issues during the COVID-19 pandemic and the non-consideration of his submissions by the Assessing Officer and CIT(A). The Tribunal found merit in the assessee's grievances regarding the lack of proper hearing and non-consideration of submissions, leading to the decision to remand the case back to the Assessing Officer.
