JAYESH D. PATEL LEGAL HEIR OF LATE SHANTABEN D. PATEL,AHMEDABAD V. THE ITO, WARD-5(2)(1), AHMEDABAD

ITA 21/AHD/2025

AI Insights

This case involves an appeal by Jayesh D Patel, the legal heir of the late Shantaben D. Patel, against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The primary issues in the appeal included the lack of notice for the appeal hearing and the erroneous confirmation of an addition of Rs.84,56,240 as income from undisclosed sources based on jantri valuation under Section 50C of the Income Tax Act. The tribunal noted procedural lapses in issuing notices to the deceased and remanded the case for a de-novo assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47290 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Sale consideration of property below Jantri Value

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH BEFORE: DR. BRR KUMAR, VICE PRESIDENT And SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER Jayesh D Patel(Legal heir of Late Shantaben D. Patel, 101-102, Ravisauram Tower, Opp. Vasna Bus Stop, Vasna, Ahmedabad-380007. PAN: BFCPP8453G (Appellant) Vs The Income Tax Officer, Ward-5(2)(1), Ahmedabad. (Respondent) Assessee Represented: Shri B T Thakkar, AR. Revenue Represented: Shri Rignesh Das, Sr.D.R. Date of hearing : 07.04.2025 Date of pronouncement : 09.04.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT: Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 14.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. ITA No.21/Ahd/2025 Assessment Year 2012-13 I.T.A No. 21/Ahd/2025 A.Y. 2012-13 Page No 2 2. The assessee has raised the following grounds of appeal: (1) On the facts and circumstances of case Ld.CIT Appeal passed Appeal Order u/s.250 without issuing notice of appeal hearing. (2) The Ld.CIT erred in Law and on fact in passing Appeal Order on a deceased person who is expired on 17.09.2016. (2) The Ld.CIT erred in Law and on facts in confirming addition of Rs.84,56,240/- made by Assessing Officer on basis of jantri Valuation U/s.50C of the IT Act as “Income from Undisclose Source”. 3. On going through the record, we find that notice u/s.250 of the Act was issued on 03.02.2021 by the Ld. CIT(A), requesting assessee to furnish written submissions in support of her grounds of appeal and statement of facts, on or before 18.02.2021. Despite of sufficient time given, the assessee failed to respond to the above notice and not even submitted any substantial documents. Hence, the Ld.CIT(A) confirmed the action of the Assessing Officer and dismissed the appeal of the assessee. Before us the Ld. Counsel for the assessee submitted that assessee late Shantaben Patel has expired on 17.09.2016 and there were disputes among legal heirs to the assessee, therefore, the notice issued in the name of assessee(deceased) remained non complied before the Revenue authorities and the order was passed in the name of deceased person. Having gone through the fact, we hold that no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee legal heir. Hence, I.T.A No. 21/Ahd/2025 A.Y. 2012-13 Page No 3 the matter is remanded to the Assessing Officer for conducting assessment de-novo. The assessee legal heir shall comply with the notices issued by the authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09.04.2025 Sd/- Sd/- (T R SENTHIL KUMAR) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad : Dated 09.04.2025 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद "