Avani Infrastructure, Vadodara V. The Income Tax Officer - TDS, Vadodara

ITA 50/AHD/2023

AI Insights

The case involves two appeals by Avani Infrastructure against the orders of the National Faceless Appeal Centre (NFAC), Delhi, concerning assessment orders for the Assessment Years 2013-2014 and 2014-2015 under section 206C of the Income Tax Act, 1961. The appeals were necessitated due to the non-compliance during the assessment and appellate proceedings, attributed to the health issues of Shri Deepak Shah, a key partner in the assessee firm, and the subsequent pressure from a search action on the Avani Group of companies. The Tribunal considered the medical circumstances and the legal provisions cited by the assessee, leading to the decision to remand the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135609 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS; Set aside
• Section: 132

Judgement Text

आयकर आयकरआयकर आयकर अपी अपीअपी अपीलीय लीयलीय लीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद यायपीठ यायपीठ यायपीठ यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 50 & 51/AHD/2023 िनधा रण िनधा रणिनधा रण िनधा रण वष वष वष वष /Asstt. Years: (2013-2014 & 2014-2015) Avani Infrastructure, 25, Avani Infrastrucuture, Naraannidhi, Apartment, Gautamnagar, Nr. Gujarat Urja Vikashnigham Ltd., Vadodara-390007. PAN: AATFA1256D Vs. Income-tax Officer, TDS, Vadodara. (Applicant) (Respondent) Assessee by : Shri Jigar Adhyaru, A.R Revenue by : Shri R.R Makwana, Sr.D.R सुनवाई क तारीख/Date of Hearing : 25/04/2023 घोषणा क तारीख /Date of Pronouncement: 27/04/2023 आदेश आदेशआदेश आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned two appeals have been filed at the instance of the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi arising in the matter of assessment order passed under s. 206C of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Years 2013- 2014 & 2014-15. 2. At the outset, it was pointed out by the Ld. Counsel for the assessee that Shri Deepak Shah, the key person/partner of the assessee firm suffered from Brain Stroke in the year 2017. As a result, Shri Deepak Shah became paralyzed. ITA nos.50 & 51/AHD/2023 A.Ys. 2013-14 & 2014-15 2 For this reason, the assessee could not make necessary compliance during the assessment as well as appellate proceedings. Subsequently, there was search action u/s 132 of the Act, in the case of Avani Group of companies. As a result of search there was tremendous pressure on the partner of assessee firm and for this reason as well necessary compliance could not be made. 3. The Ld. AR in support of his claim furnished medical certificate which is placed on record. It was also pointed out by the Ld. AR that the provision of section 206C of the Act, are not applicable on it and therefore, the assessee cannot be treated as assessee in default. As such it was pleaded by the assessee that the assessee has fair chance to succeed in the appeal filed before the ITAT. In view of the above, the Ld. AR requested to set aside the file to the AO for fresh adjudication and under-took the responsibility for necessary compliance. 4. On the other hand, the Ld. DR considering the reason cited by the assessee for the ex-parte order of the authorities below did not raise any objection, if the matter is set aside to the file of the AO for fresh adjudication as per the provision of law. 5. Heard the rival contentions of both the parties and perused the materials available on record. There is no dispute to the fact that the assessment and appellate orders were passed without hearing the contention of assessee. It was done so on account of non-appearance of the assessee. However, considering the reasons for non-appearance of the assessee, concession granted by the Ld. DR, keeping in view the principle of natural justice and fair play I set aside the issue to the file of AO for fresh adjudication as per the provision of law. 5.1 It is pertinent to note that the assessee shall not be seek any adjournment before the authority below without just cause. Hence, the ground of appeal of the assessee is allowed for the statistical purposes. ITA nos.50 & 51/AHD/2023 A.Ys. 2013-14 & 2014-15 3 5.2 In the result, appeal filed by the assessee is allowed for the statistical purposes. Coming to ITA No. 51/AHD/2023 by the assessee for A.Y. 2014-15 6. At the outset I note that the issues raised by the assessee in its grounds of appeal for the AY 2014-15 is identical to the issues raised by the assessee in ITA No. 50/AHD/2023 for the assessment year 2013-14. Therefore, the findings given in ITA No. 50/AHD/2023 shall also be applicable for the assessment year 2014-15. The appeal of the assessee for the A.Y. 2013-14 has been decided by us vide paragraph No. 5 of this order in favour of the assessee for statistical purposes. The learned AR and the DR also agreed that whatever will be the findings for the assessment year 2013-14 shall also be applied for the assessment year 2014-15. Hence, the ground of appeal filed by the assessee is hereby allowed for the statistical purposes. 6.1 In the result, the appeal filed by the assessee is allowed for the statistical purposes. 7. In the combined result, both the appeals filed by the assessee are allowed for the statistical purposes. Order pronounced in the Court on 27/04/2023 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 27/04/2023 Manish (True Copy)