JEET CORPORATE SERVICES PRIVATE LIMITED,AHMEDABAD V. THE ITO, WARD-2(1)(2), AHMEDABAD

ITA 509/AHD/2025

AI Insights

The case involves Jeet Corporate Services Pvt. Ltd., which appealed against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The appeal was concerning the addition of Rs.1,39,00,000 made by the Assessing Officer, which was classified as unexplained unsecured loans. The Tribunal found that the assessee was not served with notice of hearing or the final order, leading to a delay in filing the appeal. The Tribunal condoned the delay and set aside the CIT(A)s order, remanding the case back to the Assessing Officer for a fresh assessment, allowing the assessee an opportunity to present its case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835168 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENKUMAR M. VASAVDA
• Assessee Lawyers: TEJ SHAH
• Keywords: Condonation of delay; Set aside; Recovery proceedings

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0012ाियक सद एवं अ पूणा\u001b गु!ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.509/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2012-13 Jeet Corporate Services Pvt.Ltd. K/2, Shubh Prayog Co-op. Housing Society Sujata Flats, fShahibaug Ahmedabad – 380 009 बनाम/ v/s. The ITO Ward-2(1)(2) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AACCJ 6855 H (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Tej Shah, AR Revenue by : Shri Rajenkumar M.Vasavda, Sr.DR सुनवाई की तारीख/Date of Hearing : 02/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 29/08/2023 for Assessment Year (AY) 2012-13. 2. In this appeal, the assessee is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs.1,39,00,000/- made by the Assessing Officer (AO) on account of unexplained unsecured loans shown by the assessee. Printed from counselvise.com ITA No.509/Ahd/2025 Jeet Corporate Services Pvt.Ltd. Asst. Year : 2012-13 2 3. The appeal is time-barred by 492 days. A separate application for condonation of delay has been filed, wherein, it has been pleaded that the assessee neither received any notice of hearing from the Ld. CIT(A) either physically or on e-mail, nor received the copy of the final order of the Ld. CIT(A). Therefore, the assessee was not aware about the passing of the impugned order of the Ld. CIT(A). The appeal was filed when the said order of the Ld. CIT(A) came to the notice of the assessee, when the Department initiated recovery proceedings. 4. Considering the above submissions of the Ld. AR, this Tribunal vide order dated 13/08/2025 had directed the Ld. DR to call for the record of appellate proceedings before the Ld. CIT(A) along with the report as to whether any notice of hearing or the copy of the final order was ever served upon the assessee. However, no details were supplied on the next date of hearing on 09/10/2025, the matter was again adjourned to 01/12/2025. Identical directions were again given by this Tribunal vide order dated 01/12/2025 directing for getting the evidence of service of notice of hearing as well as of final order of the Ld.CIT(A) upon the assessee. The case, thereafter, was adjourned. Even today, no such information has been provided by the Department. Under the circumstances, adverse interference is drawn against Department and it is presumed that the assessee was not served with notice of hearing and with the copy of the final order by the Ld.CIT(A). In view of this, the delay in filing the present appeal is hereby condoned. 5. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned assessment order to submit that the same is an ex-parte/best judgement assessment order u/s.144 of the Act. He has submitted that the Printed from counselvise.com ITA No.509/Ahd/2025 Jeet Corporate Services Pvt.Ltd. Asst. Year : 2012-13 3 assessee has a fair case on merits, but due to certain difficulties, the assessee could not furnish requisite information before the AO. He has further submitted that even the Ld. CIT(A), did not give any opportunity to the assessee to furnish his submissions. He, therefore, has requested that the assessee may be given an opportunity to present its case before the AO and that the assessee may be burdened with some reasonable costs. 6. Considering the above submissions, we set aside the impugned order of the Ld. CIT(A) and restore the matter to the file of AO for de novo assessment on this issue, however, subject to deposit a cost of Rs.10,000/- in Prime Minister’s National Relief Fund. The assessee will produce the proof of such deposit before the AO. 7. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 09/02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/02/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की \"ितिलिप अ#ेिषत/Copy of the Order forwarded to : 1. अपीलाथ$ / The Appellant 2. \"%थ$ / The Respondent. 3. संबंिधत आयकर आयु& / Concerned CIT 4. आयकर आयु& ) अपील ( / The CIT(A)-(NFAC), Delhi 5. िवभागीय \"ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स%ािपत \"ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad Printed from counselvise.com "