JIGARBHAI PRAVINCHANDRA GAJJAR,AHMEDABAD V. THE ITO, WARD-3(2)(9), AHMEDABAD

ITA 1035/AHD/2024

AI Insights

The case involves Jigarbhai Pravinchandra Gajjar, the appellant, contesting an appellate order from the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, which sustained an addition of Rs.5,55,950 for the Assessment Year 2012-13. The appellant argued that due to frequent changes in his residential address, he did not receive the notices from the CIT(A), leading to a non-maintainable dismissal of his appeal. The tribunal acknowledged the communication issues and remanded the case for a de-novo assessment, emphasizing the need for the assessee to comply with future notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23318 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH BEFORE: DR. BRR KUMAR, VICE PRESIDENT And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Jigarbhai Pravinchandra Gajjar, D/62, Nilkant Kutir, Ghodasar Road, Gamdi, Ahmedabad-382435. PAN: AGEPG4807F (Appellant) Vs The Income Tax Officer, Ward-3(2)(9), Ahmedabad. (Respondent) Assessee Represented: Shri SN Divetia, AR. Revenue Represented: Shri Samir Vora, Sr.D.R. Date of hearing : 19.02.2025 Date of pronouncement : 26.02.2025 आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT: Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 20.01.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. ITA No.1035/Ahd/2024 Assessment Year 2012-13 I.T.A No. 1035/Ahd/2024 A.Y. 2012-13 Page No 2 2. The assessee has raised the following grounds of appeal: 1. The learned CIT (A) has erred in passing order U/s 250 for Assessment year 2012-13 sustaining addition of Rs.5,55,950/; vide order dated 20/01/2023. 2. The order was not served on Assessee because of change in address from 2017,2018 and 2021. 3. Property at Vashisthnagar was sold on 23/03/2017 thereafter Flat at B/207 empire Heights Ghodasar purchased on 20/03/2018 thereafter property B/2017, Empire Heights Ghodasar was sold on 07/10/2021 against which property at Gandhi Ghodasar Road Ahmedabad was purchased on 30/12/2021 which is sold on 18/11/2023 and sold on 02/12/2023. 4. Because of frequent change in residence department papers were not at all served. 5. All the notices issued by CIT(A) were not served and not communicated in time. 3. On going through the record, we find that the notices u/s.250 were issued on 02.06.2022, 20.07.2024 16.09.2022 & 09.01.2022 requesting the assessee to submit grounds of appeal and submission. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A), as non-maintainable. Before us the Ld. Counsel for the assessee submitted that owing to the change of residential address several times, the notices issued were not served and also not communicated in time by the assessee. Therefore, the Ld. Counsel for the assessee prayed that given an opportunity, all the details/ clarification/ explanation would be provided to the revenue authorities. We I.T.A No. 1035/Ahd/2024 A.Y. 2012-13 Page No 3 also find that assessee has not complied even before the Assessing Officer, hence in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de- novo. The assessee shall comply to the notices issued by the Assessing Officer failing which the Assessing Officer would be at liberty to initiate the proceeding as per the provisions of the Act. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR.BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 26.02.2025 आदेश क\u0006 \u0007\bत ल\fप अ\u000fे\fषत / 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, TRUE COPY उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद "