JYOTIBEN CHANDRAKANT DARYANI,BHAVNAGAR V. THE ITO, WARD-1(2), BHAVNAGAR

ITA 836/AHD/2025

AI Insights

The case involves Jyotiben Chandrakant Daryani, the appellant, contesting an order from the Commissioner of Income Tax (Appeal), Bhubaneshwar, regarding the assessment year 2011-12. The appellant raised several grounds, primarily focusing on the lack of a proper hearing and procedural lapses under the Faceless Appeals Scheme. The Income Tax Officer, Ward-1(2), Bhavnagar, was the respondent. The tribunal, after considering the submissions, decided to remand the case back to the Assessing Officer for a fresh assessment, emphasizing the need for adherence to principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708472 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAMAL DEEP SINGH
• Assessee Lawyers: HIREN J TRIVEDI
• Keywords: Opportunity of being heard; Unexplained investment; Principle of natural justice
• Section: 271(1)(c); 69

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.836/Ahd/2025 (Assessment Year: 2011-12) Jyotiben Chandrakant Daryani, Plot No.2261/B, Tulsi, Talaja Road, Hill Drive, Bhavnagar-364002. [PAN :AIPPD8065 M] Vs. The Income Tax Officer, Ward-1(2), Bhavnagar. (Appellant) .. (Respondent) Appellant by : Shri Hiren J Trivedi, AR Respondent by: Shri Kamal Deep Singh, Sr. DR Date of Hearing 09.07.2025 Date of Pronouncement 15.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), Bhubaneshwar, vide order dated 22.01.2025. 2. The assessee has raised the following grounds of appeals: 1. In law and in the facts and in the circumstances of the case, the Id. CIT (Appeal) NFAC has passed the appellate order without providing video hearing as provided in Faceless Appeals ITA No. 836/Ahd/2025 Jyotiben C Daryani Vs. CIT Asst. Year : 2011-12 - 2– Scheme more particularly when Appellant has stated that proper opportunity of being heard should be provided before disposing of the its appeal. 2. In law and in the facts and circumstances of the case of the Appellant, the order u/s 250 of the Income Tax Act, 1961 is ex- parte and totally in breach of natural justice. 3. In law and in the facts and circumstances of the case of the Appellant, the Ld. CIT(Appeal) NFAC erred in not appreciating the fact that the order of learned AO is passed in breach of natural justice and thus deserved to be quashed and set-aside. 4. In law and in the facts and circumstances of the case of the Appellant, the Ld. CIT(A)- NFAC has erred in confirming addition under section 69 on account of alleged unaccounted investment of Rs. 15,79,360/- 5. Without prejudice to above, in law and in the facts and circumstances the Ld. CIT(A)- NFAC erred in confirming the levy of interest under section 234A/B/C/D. 6. Without prejudice to above, in law and in the facts and circumstances the Ld. CIT(A)- NFAC erred in initiating proceedings under section 271(1)(c) of the Act. 7. The appellant craves leave to add to alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal. 3. At the outset, the assessee submitted that the order has been passed without affording proper opportunity to the assessee. It is prayed that given an opportunity, due compliance would be made before the Revenue Authorities. Ld. DR opposed the plea in ITA No. 836/Ahd/2025 Jyotiben C Daryani Vs. CIT Asst. Year : 2011-12 - 3– principle. Having considered the submissions of both the parties, we find that the interest of justice would be served if an opportunity is given to the assessee. Hence, the matter is being remanded to the Assessing Officer for assessment de-novo. 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 15.07.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 15.07.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "