KHODIDAS VANDAS PATEL DISCRETIONARY TRUST,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-1(2)(3), AHMEDABAD

ITA 723/AHD/2024

AI Insights

The case involves the Khodidas Vandas Patel Discretionary Trust appealing against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, which was dated 09.03.2024. The appeal was related to the Assessment Year 2020-21. The primary contention was regarding the alleged delay in filing the appeal and the incorrect calculation of tax and interest charges. The CIT(A) had dismissed the appeal on the grounds of delay, which the Tribunal found to be incorrect upon review of the email correspondence. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25798 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 6 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: 2020-2021
• Appeal Filed On: 15-04-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C. DHARANI NATH
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED
• Section: 250; 154

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.723/Ahd/2024 (Assessment Year: 2020-21) Khodidas Vandas Patel Discretionary Trust, Nirma House, Ashram Road, Ahmedabad-380009 PAN : AAATK 3530 B Vs. Income Tax Officer, Ward 1(2)(3), Vejalpur, Ahmedabad (Appellant) .. (Respondent) Appellant by : Adjournment application filed. Employee attended 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 : 1. Adjournment application rejected. 2. 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 09.03.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2020-21. 3. The Assessee has raised following grounds of appeal:- “1. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has erred in points of law and facts. ITA No. 723/Ahd/2024 Khodidas Vandas Patel Discretionary Trust Vs. ITO Asst. Year :– 2020-21 - 2– 2. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in not condoning delay in filling appeal. The appeal filed on 4-10-2021 from the receipt of email dt 14-09- 2021 is within prescribed 30 days. The order u/s 154 dt 15-7-2021 was received by email on 14-09-2021. Copy enclosed. Hence, appeal filed was in time. Without prejudice to this, delay may be condoned, if appeal is treated to be filed late. 3. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant in calculating tax at maximum rate instead of appropriate rate and tax raised for Rs.27,069/-. 4. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant in charging interest u/s.234B of I.T. Act for Rs.3,240/-. 5. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant in charging interest u/s.234C of I.T. Act for Rs.1,366/-.” 4. The appeal of the assessee has been summarily dismissed by the ld. CIT(A) holding that there was a delay of 81 days from the date of passing of rectification order u/s 154 of the Act in filing the appeal before him. Before us, the assessee submitted that the appeal was filed before the ld. CIT(A) on 04.10.2021 from the receipt of email dated 14.09.2021 which is within the prescribed time. The copy of the email has been perused. On going through the order of the ld. CIT(A), we also find that the ld. CIT(A) has not adjudicated the issue on merits of the case. Since the appeal has been filed by the assessee in time before the ld. CIT(A) and the ld. CIT(A) has not adjudicated the issue on merits of the case, we deem it justifiable to restore ITA No. 723/Ahd/2024 Khodidas Vandas Patel Discretionary Trust Vs. ITO Asst. Year :– 2020-21 - 3– the matter to the file of the ld. CIT(A) for adjudication 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 KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 22/11/2024 btk 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…………………………………… "