LILABEN SOLANKI,KHEDA V. THE ITO, WARD-1, NADIAD

ITA 398/AHD/2025

AI Insights

This case involves an appeal by Lilaben Solanki against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2019-20. The primary contention was the validity of the notice issued under section 148 of the Income Tax Act, 1961, and the subsequent additions made to the assessee's income, which included an alleged undisclosed capital gain of Rs. 9,30,000. The Tribunal noted the assessee's failure to respond to multiple notices from the CIT(A) and the Assessing Officer, leading to the dismissal of her appeal by the CIT(A). However, the Tribunal granted a remand to the Assessing Officer for a fresh assessment, allowing the assessee an opportunity to present her case with necessary details and documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315670 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Other Referred Cases: Madhurika D Shah Vs. ITO
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA
• Assessee Lawyers: JIMI PATEL
• Section: 147

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.398/Ahd/2025 (Assessment Year: 2019-20) Lilaben Solanki, Village Gobhalaj, Kheda, Kheda-387540. [PAN :PKDPS1867 M] Vs. Income Tax Officer, Ward-1, Nadiad. (Appellant) .. (Respondent) Appellant by : Shri Jimi Patel, AR Respondent by: Shri Ravindra, Sr DR Date of Hearing 08.05.2025 Date of Pronouncement 13.05.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 25.07.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeals: 1. Notice issued u/s.148 dated 25.07.2024 is bad in law as the same is issued without acquiring valid jurisdiction and accordingly, order ITA No. 224/Ahd/2025 Madhurika D Shah Vs. ITO Asst. Year : 2012-13 - 2– passed u/s.144B r.w.s 147 dated 29.02.2024 and demand notice issued u/s.156 are bad in law for want of issuance of valid notice u/s.148. 2. Ld.CIT(A) erred in law and on facts in confirming the addition of Rs.9,30,000/- being alleged undisclosed capital gain without appreciating facts and law of the case properly. 3. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise. 3. On going through the record, we find that notices u/s.250 of the Act were issued on 24.04.2024, 02.05.2025, 13.05.2024, 24.05.2024 & 10.06.2024 by the Ld. CIT(A), requesting the assessee to furnish a detailed submission to substantiate its claim. Despite sufficient time given, the assessee failed to respond to the above notices and not submit any substantial document in support of the sale consideration of the property. Hence, the Ld.CIT(A) dismissed the appeal of the assessee. We also find that the assessee has failed to furnish documentary evidence in support of sale consideration of the property even before the Assessing Officer. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation/evidence submitted by the assessee. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo. The assessee shall comply with the notices issued by the authorities without seeking any unnecessary adjournments. ITA No. 224/Ahd/2025 Madhurika D Shah Vs. ITO Asst. Year : 2012-13 - 3– 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 13.05.2025. Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) (True Copy) Ahmedabad; Dated 13.05.2025 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 "