MAHESHKUMAR LALJIDAS PATEL,VISNAGAR V. INCOME TAX OFFICER, WARD 1, PATAN

ITA 1020/AHD/2025

AI Insights

The case involves Maheshkumar Laljidas Patel, the appellant, contesting a penalty order under Section 271D of the Income-tax Act, 1961, for the Assessment Year 2013-14. The penalty was initially imposed due to the assessee's failure to appear before the JCIT and the CIT(A) on multiple occasions, resulting in ex-parte orders. The Tribunal noted the repeated absence of the assessee and decided to remand the case back to the JCIT for a fresh hearing, emphasizing the need for a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771837 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATEEK SHARMA
• Assessee Lawyers: VIPUL GOHIL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, zJUDICIAL MEMBER ITA No.1020/Ahd/2025 (Assessment Year: 2013-14) Maheshkumar Laljidas Patel, Market Yard Visnagar, Visnagar-384315. [PAN :AGTPP7220 Q] Vs. The Income Tax Officer Ward-1, Patan. (Appellant) .. (Respondent) Appellant by : Shri Vipul Gohil, AR Respondent by: Shri Prateek Sharma, Sr. DR Date of Hearing 05.08.2025 Date of Pronouncement 25.08.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned The present appeal filed by the assessee is directed against order dated 09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)” in short], arising out of penalty order under Sections 271D of the Income-tax Act, 1961 [“the Act”] for Assessment Year 2013-14. 2. On going through the records, we find that the assessee did not appear before the JCIT which led to passing of an ex-parte order on 07.06.2019. The assessee did not even appear before the Ld. CIT(A) also in spite of 5 opportunities given from January 2021 to October 2023 which led to passing of an ex-parte order on 09.01.2024. We, therefore, find that no prejudice would be caused to the Revenue if an opportunity of being heard is given to the assessee. Hence, in the interest of justice, the matter is remanded to the file of Printed from counselvise.com ITA Nos. 1020/Ahd/2025 Maheshkumar L PatelVs. ITO Asst. Year : 2013-14 - 2– the JCIT, Patan Range, Patan to decide the matter afresh after hearing the submissions of the assessee. 3. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 25.08.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 25.08.2025 btk आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\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 फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "