MAHESHPRASAD MURARILAL AGARWAL,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

ITA 1823/AHD/2024

AI Insights

The case involves Maheshprasad Murarilal Agarwal, the appellant, who appealed against an exparte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arose from a reassessment order under section 147 of the Income Tax Act, 1961, for the Assessment Year 2016-17. The appellant faced a delay of 296 days in filing the appeal due to personal circumstances and the unawareness of the online proceedings by his part-time accountant. The Tribunal condoned the delay and noted the substantial cash deposits in the appellant's bank accounts, which were not satisfactorily explained during the reassessment proceedings. The Tribunal emphasized the principles of natural justice and provided an opportunity for the appellant to present his case afresh before the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711465 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reassessment proceedings; Principle of natural justice
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Maheshprasad Murarilal Agarwal 21/665, Geetamandir, Amraiwadi Road, Amraiwadi, Ahmedabad-380026 Gujarat, India PAN: ABCPA2913R (Appellant) Vs Income Tax Officer Ward-6(1)(1), Ahmedabad (Respondent) Assessee Represented: Shri Aseem L Thakkar, A.R. Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 17-07-2025 Date of pronouncement : 23-07-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 31.10.2023 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 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. ITA No. 1823/Ahd/2024 Assessment Year. 2016-17 Printed from counselvise.com I.T.A No. 1823/Ahd/2024 A.Y. 2016-17 Page No Maheshprasad Murarilal Agarwal vs. ITO 2 2. The registry has noted that there is a delay of 296 days in filing the above appeal by the assessee. The assessee filed a Notarized Affidavit that he has engaged a part time Accountant for writing books of accounts and coordinate with Chartered Accountant in getting the books of accounts audited, filing the Return of Income, etc. However he is not aware of the e-mail proceedings and on-line filing details. The consultant also filed a Notarized Affidavit stating that in 2023 he was looking after his sister’s husband who were terminally ill and after hospitalized and ultimately passed away on 06-05-2024. During that period, the Accountant failed to look into the e-mail notices sent by Ld. CIT(A) which has resulted in filing the above appeal with the delay of 296 days. The assessee further stated that pursuant to the penalty proceedings initiated by the Assessing Officer, he came to know about the exparte appellate order passed by Ld. CIT(A) and therefore requested to condone the delay and requested to grant one more opportunity before Ld. CIT(A) to argue the case on merits. 3. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Recording the same, the delay of 296 days in filing the above appeal is hereby condoned. 4. It is the case of the assessee that cash deposit to the extent of Rs.33,34,69,246/- made in his bank accounts, who is running the business of trading of Food grain, Pulses, Sugar, etc. During the course of reassessment proceedings, assessee furnished certain details which was not found to be satisfactory, thereby the assessing officer made addition. On filing appeal against that order, Printed from counselvise.com I.T.A No. 1823/Ahd/2024 A.Y. 2016-17 Page No Maheshprasad Murarilal Agarwal vs. ITO 3 Ld. CIT(A) given four opportunities of hearing which was not complied by the assessee. Therefore in the interest of Principle of Natural Justice, we deem it fit to set-aside the appellate order to the file of Ld. CIT(A) with the direction to give one more opportunity of hearing to the assessee and pass order on merits of the case. Needless to say, the assessee should co-operate with the appellate proceedings by filing all necessary details and documents for passing order on merits. 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 23-07-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 23/07/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "