JIGNESH JITENDRAKUMAR PATEL,AHMEDABAD V. THE ITO, WARD-3(3)(2), AHMEDABAD

ITA 36/AHD/2024

AI Insights

This case involves an appeal by Jignesh Jitendrakumar Patel against the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention was the ex-parte order under Section 250 of the Income-tax Act, 1961, and the confirmation of additions made under Section 69A read with Section 115BBE of the Act, amounting to Rs. 14,50,000 and Rs. 14,08,057 respectively. The Assessing Officer had initially passed an order under Section 144 due to non-compliance by the Assessee, which was also summarily dismissed by the CIT(A). The Tribunal, considering the circumstances, decided to remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25786 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-11-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 08-01-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. DHARANI NATH
• Assessee Lawyers: TEJ SHAH
• Section: 144; 250; 69A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT & MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER I.T.A. No. 36/Ahd/2024 (Assessment Year: 2017-18) Jignesh Jitendrakumar Patel, 5/7, Raju Flats, Memnagar Gam, Near Ramjimandir, Ahmedabad- 380052 PAN : BCFPP 3136 G Vs. Income Tax Officer, Ward 3(3)(2), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Tej Shah, Advocate Respondent by: Shri C. Dharani Nath, Sr DR Date of Hearing 19.11.2024 Date of Pronouncement 22.11.2024 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi (hereinafter referred to as \"CIT(A)\" for short), dated 24.11.2023 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2017-18. 2. The Assessee has taken following grounds of appeal:- “1. The CIT(A) erred in law and in the facts of the case in passing ex- parte order u/s 250 of the Act. 2. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in making addition of Rs. 14,50,000/- u/s 69A r.w.s. 115BBE of the Act. ITA No. 36/Ahd/2024 Jignesh Jitendrakumar Patel Vs. ITO Asst. Year :– 2017-18 - 2– 3. The CIT(A) erred in law and in the facts of the case in confirming the order of the AO in making addition of Rs. 14,08,057/- u/s 69A r.w.s. 115BBE of the Act.” 3. In this case, the assessment order has been passed by the Assessing Officer u/s 144 of the Act, owing to non-compliance of the notices issued by the Assessing Officer. The order of the ld. CIT(A) is also an ex-parte summarily dismissing the appeal of the assessee. 4. Before us, the ld. Counsel for the assessee pleaded that given an opportunity, due compliance would be made before the Assessing Officer wherein the primary default has occurred. The ld. Counsel for the assessee has fairly agreed to the proposition for the payment of Rs.5000/- to the Prime Minister’s Relief Fund towards the cost incurred by the Revenue. Hence, in the interest of justice, we deem it appropriate to restore the matter to the file of the Assessing Officer to pass the assessment order de novo, after due issue of notice of hearing to the assessee on a valid email ID. 5. In the result, the appeal of the Assessee is allowed for statistical purposes. The order is pronounced in the open Court on 22.11.2024 Sd/- Sd/- (SUCHITRA R. KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 22/11/2024 btk ITA No. 36/Ahd/2024 Jignesh Jitendrakumar Patel Vs. ITO Asst. Year :– 2017-18 - 3– आदेश की \u0007ितिलिप अ\rेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b\tथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड\u001f फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation …19.11.2024….. 2. Date on which the typed draft is placed before the Dictating Member …20.11.2024 3. Other Member…20.11.2024……………… 4. Date on which the approved draft comes to the Sr.P.S./P.S …21.11.2024…………. 5. Date on which the fair order is placed before the Dictating Member for pronouncement 22.11.24. 6. Date on which the fair order comes back to the Sr.P.S./P.S …22.11.2024……………. 7. Date on which the file goes to the Bench Clerk ……22.11.2024….…. 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… "