KACHCHH HOSPITALITY PRIVATE LIMITED (FORMERLY KNOWN AS SANGHI INFRASTRUCTURE LIMITED ),AHMEDABAD V. THE INCOME TAX OFFICER, WARD-4(1)(1), AHMEDABAD

ITA 647/AHD/2023

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The case involves Kachchh Hospitality Pvt. Ltd. (formerly Sanghi Infrastructure Ltd.) appealing against the order of the Commissioner of Income Tax (Appeals), which arose from a reassessment order under section 143(3) read with section 263 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The appeal was initially delayed due to non-receipt of notices, which the assessee explained through a notarized affidavit. The primary contention in the reassessment was the mis-matching of income reported in the profit and loss account and the corresponding TDS credit. The CIT had set aside the matter back to the Assessing Officer, but an ex-parte order was passed due to non-receipt of replies from the creditors. The tribunal found merit in providing another opportunity for hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717117 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 25-08-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Kachchh Hospitality Pvt. Ltd. (Formerly known as Sanghi Infrastructure Ltd.) 10th Floor, Kataria Arcade, Nr. Adani School, Off. S.G. Highway, Ahmedabad-380051 Gujarat PAN: AAECK4947R (Appellant) Vs The ITO Ward-4(1)(1), Ahmedabad (Respondent) Assessee Represented: Shri Biren Shah, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 13-08-2025 Date of pronouncement : 19-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 23.08.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14. ITA No. 647/Ahd/2023 Assessment Year. 2013-14 Printed from counselvise.com I.T.A No. 647/Ahd/2023 A.Y. 2013-14 Page No Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO 2 2. The Registry has noted that there is a delay of 307 days in filing the appeal. The assessee explained by a Notarized Affidavit that the Mobile Number and email ID of General Manager Mr. Biren Modi of the assessee company. However the email notices were neither received nor SMS Messages received from Ld. CIT(A) Office and produced copy of the screenshots. It is thereafter on verification of I.T. Portal, assessee came to know about the dismissal of the appeal by Ld. CIT(A). Thus the delay in filing the appeal be condoned and all necessary details were already filed before the Ld. CIT during Revision proceedings. Therefore requested to condone the delay and set-aside the matter back to the file of Jurisdictional Assessing Officer to consider the same and pass orders on merits of the case. 3. Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting aside the matter back to the file of Jurisdictional Assessing Officer. 4. We have heard the rival submissions and perused the materials available on record. Ld. CIT(A) dismissed the appeal by holding that the assessee availed Vivad Se Vishwas Scheme, 2020 vide application dated 21-09-2020. Whereas the assessee submitted that the Vivad Se Vishwas scheme opted by the assessee was against the original assessment order passed u/s. 143(3) whereas the appeal before Ld. CIT(A) was against giving effect to the Revision order passed u/s. 143(3) r.w.s. 263 of the Act. The Revision proceedings was initiated for mis-matching of the income offered by the assessee in the profit and loss account. During the Printed from counselvise.com I.T.A No. 647/Ahd/2023 A.Y. 2013-14 Page No Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO 3 assessment proceedings, the assessee explained that part of the income is offered in the previous assessment year. However corresponding TDS was done in the subsequent year which has resulted in mis-matching of the TDS credit. On verification of the same, Ld. CIT set-aside the matter back to the file of Assessing Officer. However during the giving effect order, the A.O. called for confirmation from the creditors which was not replied by the assessee, or creditor which has resulted in passing exparte order. We deem it fit to set-aside the matter back to the file of Jurisdictional Assessing Officer with a direction to give one more opportunity of hearing to the assessee and then pass orders on merits of the case. 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 19 -08-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 19/08/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) Printed from counselvise.com I.T.A No. 647/Ahd/2023 A.Y. 2013-14 Page No Kachchh Hospitality Private Limited (Formerly known as Sanghi Infrastructure Ltd.) vs. ITO 4 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "