Mahesh Bhikhabhai Patel L/h of Late Bhikhabhai B.Patel, Ahmedabad V. The Income tax Officer, Ward-3(2)(1), Ahmedabad

ITA 834/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0536 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 07-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 19-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA
• Assessee Lawyers: PARIN SHAH
• Section: 148; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR ACCOUNTANT MEMBER ITA No.834/Ahd/2023 Asstt.Year : 2011-12 Mahesh Bhikhabhai Patel L/h. of Bhikhabhai B Patel 1/2/6, Mota Parkota, Viramgam Ahmedabad. PAN : BHBPP 2219 K Vs ITO, Ward-3(2)(1) Ahmedabad. (Applicant) (Responent) Assessee by : Shri Parin Shah, CA Revenue by : Shri Ravindra, SR.DR सुनवाई क तारीख/D a t e o f He a r in g : 0 8 /1 0 / 2 0 2 4 घोषणा क तारीख /D a t e o f P r o no u nc e me n t : 0 8 / 1 0 / 2 0 2 4 आदेश आदेशआदेश आदेश/O R D E R This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 26.05.2023 for the Asst.Year 2011-12 passed under section 250 of the Income Tax Act, 1961 (“the Act” for short). 2. The assessee has raised as many as sixteen grounds in the appeal, and the challenges are mainly to the validity of the assessment order passed by the AO and confirmed by the NFAC and also to certain additions as set out in the grounds of appeal. 3. Heard both the parties. 4. In ground no.2 taken by the assessee before the ld.CIT(A) reads as under: ITA No.834/Ahd/2024 2 “2. The ld.AO has further erred in assuming jurisidciton on the legal heirs of deceased without serving the valid notice under section 148 of the Act to the legal heir.” 5. On perusal of the record, I find that the ld.CIT(A) has passed an order without adjudicating on the merits of the above ground raised owing to non-compliance to three notices issued in the matter. The ld.counsel for the assessee fairly submitted that given an opportunity due compliance would be made before the ld.CIT(A). Hence, the matter is remanded back to the file of the ld.CIT(A) to adjudicate the issue on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to comply to the set aside proceedings without seeking unnecessary adjournments. Dictated on the Open Court, typed and pronounced on 8 th October, 2024. Copy of this order be given to the assessee. The Registry is directed to dispatch as per procedure. Sd/- (DR. BRR KUMAR) ACCOUNTANT MEMBER Ahmedabad, dated 08/10/2024