KANDARPKUMAR RATILAL PATEL,AHMEDABAD V. .THE ITO, WARD-5(3)(1), AHMEDABAD

ITA 700/AHD/2024

AI Insights

This case involves an appeal by Kandarpkumar Ratilal Patel against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The primary issues in the appeal included the legality of the order passed by the lower authorities, the ex-parte dismissal of the appeal, the confirmation of reopening of assessment under section 148, the addition of Rs. 41,50,000 under section 68, and the unjustified charging of interest and initiation of penalty proceedings under various sections of the Income Tax Act. The tribunal noted the absence of the assessee at previous hearings due to uncontrollable circumstances and decided to remand the case for a de-novo assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25302 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: PARIN S SHAH
• Keywords: Reopening of assessment; Initiation of penalty proceedings

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.700/Ahd/2024 (Assessment Year: 2012-13) Kandarpkumar Ratilal Patel, 8, Pradhyuman Park, Anandvatika, Nehrunagar, Ahmedabad-380015. Vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad. [PAN No.ACCPP5298D] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by: Shri Rignesh Das, Sr. DR Date of Hearing 11.12.2024 Date of Pronouncement 13.12.2024 O R D E R PER: DR. BRR 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, Delhi, vide order dated 22.02.2024 passed for the Assessment Year 2012-13. 2. The Assessee has taken the following grounds of appeal:- 1. The order passed by the lower authorities is bad in law and required to be quashed. 2. Ld.NFAC erred in law and on facts in dismissing appeal ex-parte. 3. Ld.NFAC erred in law and on facts in confirming reopening of assessment u/s.148 of the Act. ITA No.700/Ahd/2024 Kandarpkumar R Patel vs. ITO Asst.Year –2012-13 - 2– 4. Ld.NFAC erred in law and on facts in confirming addition of Rs,41,50,000/- u/s.68 of the Act. 5. Charging of Interest u/s.234A, 234B, 234C are unjustified. 6. Initiation of penalty proceedings u/s.271(1)(c) is unjustified. 3. Both the parties fairly submitted that the assessee did not appear before the Assessing Officer and Ld.CIT(A) due to the reasons beyond the control of the assessee. The Ld. Counsel submitted that given a chance due compliance would be made before the Revenue Authorities. The assessee is directed to pay an amount of Rs.5000/- to the “Prime Minister’s National Relief Fund”. 4. The Ld.DR fairly submitted that in fitness of the things the matter should be remanded to the Assessing Officer who is the primary authority to look into the issues. We find strength in the submission of the Ld.DR and accordingly the matter is remanded to the Assessing Officer to initiate the assessment proceeding de-novo. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in Open Court on 13.12.2024 Sd/- Sd/- (TR SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad; Dated 13.12.2024 Manish, Sr. PS ITA No.700/Ahd/2024 Kandarpkumar R Patel vs. ITO Asst.Year –2012-13 - 3– TRUE COPY आदेश क\u0007 \b\tत\u000bल\rप अ\u0010े\rषत आदेश क\u0007 \b\tत\u000bल\rप अ\u0010े\rषत आदेश क\u0007 \b\tत\u000bल\rप अ\u0010े\rषत आदेश क\u0007 \b\tत\u000bल\rप अ\u0010े\rषत/Copy of the Order forwarded to : 1. अपीलाथ\u0016 / The Appellant 2. \b\u0017यथ\u0016 / The Respondent. 3. संबं\u001cधत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. \rवभागीय \b\tत\tन\u001cध, आयकर अपील(य अ\u001cधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड- फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार उप/सहायक पंजीकार उप/सहायक पंजीकार उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील(य अ\u001cधकरण, अहमदाबाद आयकर अपील(य अ\u001cधकरण, अहमदाबाद आयकर अपील(य अ\u001cधकरण, अहमदाबाद आयकर अपील(य अ\u001cधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 12.12.2024 2. Date on which the typed draft is placed before the Dictating Member 12.12.2024 3. Other Member……12.12.2024…………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 12.12.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement 13.12.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 13.12.2024 7. Date on which the file goes to the Bench Clerk 13.12.2024 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…………………………………… "