MARGI DARPAN SHAH,VADODARA V. THE ACIT, CIRCLE-1(1)(2), VADODARA

ITA 1336/AHD/2024

AI Insights

This case involves an appeal by Margi Darpan Shah against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed ex-parte. The appellant could not attend the initial proceedings due to personal hardships, including the imprisonment of her husband and medical issues. The tribunal found that the appeal was time-barred by three days but condoned the delay considering the circumstances. The tribunal decided to remand the case back to the CIT(A) for a fresh hearing, emphasizing the need for justice and proper consideration of the appellant's situation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25498 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 08-07-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1336/Ahd/2024 (Assessment Year: 2018-19) Margi Darpan Shah, A-20, Shukla Nagar, B/h. Prabhai Society, Waghodia Road, Vadodara-390019 Vs. Assistant Commissioner of Income Tax, Circle-1(1)(2), Vadodara [PAN No.BEUPS7563B] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Sanjay Kumar, Sr. DR Date of Hearing 24.10.2024 Date of Pronouncement 24.10.2024 O R D E R PER DR. BRR KUMAR - ACCOUNTANT MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi, vide order dated 06.05.2024 passed for A.Y. 2018-19. 2. The Assessee has taken the following grounds of appeal:- “1, The Learned CIT(A) had dismissed appeal filed by appellant against the AO order u/s 144 of the act due to circumstances beyond the control of the appellant and appellant could not make her submission before Learned CIT(A). 2. An Appellant could not file her Income tax return and not able to submit required Documents and information on time during the Course of assessment proceedings because of personal, social and Financial problems i.e. Husband of assessee is in imprisonment and criminal cases had been filed against husband of appellant and firm and medical issue and deal of Father in law. 3. Appellant hereby pray to remand case back to CIT (A) for fresh hearing. ITA No. 1336/Ahd/2024 Margi Darpan Shah vs. ACIT Asst.Year –2018-19 - 2– 4. I hereby pray your honour to in view of above reasonable causes for non-compliances, Appellant hereby pray for set aside order of Assessing officer. 5. Your appellant craves to add/alter any of the grounds of appeal on or before the date of final hearing.” 3. At the time of hearing none appeared on behalf of the assessee. 4. At the outset, we observe that the appeal is time barred by 03 days. The delay of 03 days is condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 5. We gone through the grounds of appeal and find that the assessee could not attend before the Ld. CIT(A) owing to imprisonment of husband, medical issues and death of father in law. 6. It was pleaded in the grounds that the case may be remand to the CIT(A) for adjudication afresh. We also find that the order of Ld. CIT(A) was passed ex-parte without dealing with the merits of the issue. Hence, in the interest of the justice, we remand the matter back to the file of the Ld. CIT(A) to adjudicate afresh after issue of notice to the assessee. The assessee shall comply to all the notices before the Ld. CIT(A) from time to time without seeking any unnecessary adjournment. 7. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 24.10.2024 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 24/10/2024 TANMAY, Sr. PS TRUE COPY ITA No. 1336/Ahd/2024 Margi Darpan Shah vs. ACIT Asst.Year –2018-19 - 3– 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, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 24.10.2024 2. Date on which the typed draft is placed before the Dictating Member 24.10.2024 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 24.10.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .10.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 25.10.2024 7. Date on which the file goes to the Bench Clerk 25.10.2024 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…………………………………… "