MOHMMED AMINKHAN SIKANDARKHAN PATHAN,AHMEDABAD V. THE INCOME TAX OFFICER, WARD-3(2)(10), AHMEDABAD

ITA 472/AHD/2024

AI Insights

The case involves an appeal by Mohmmed Aminkhan Sikandarkhan Pathan against an ex-parte appellate order from the Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre, Delhi, which arose from a re-assessment order under sections 147 and 144 of the Income Tax Act, 1961 for the assessment year 2012-13. The appeal was initially delayed by 31 days due to the assessee's failure to access the Department's site, which was condoned by the Tribunal. The assessee submitted various documents for the first time at the Tribunal level, including bank statements and a sale deed, and requested the matter be remanded back to the Assessing Officer for a fresh hearing. The Senior Departmental Representative argued for imposing a cost due to the assessee's non-response to previous hearing notices.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35003 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TRUPTI PATEL
• Assessee Lawyers: P. F. JAIN; WAY OF A NOTARIZED AFFIDAVIT
• Keywords: Set aside
• Section: 147; 144

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Dr. BRR Kumar, Vice President And Shri TR Senthil Kumar, Judicial Member Mohmmed Aminkhan Sikandarkhan Pathan, 10/A, Yagnesh Park Society, Vatva Road, Vatva, Ahmedabad PAN: ALOPP1090J (Appellant) Vs The ITO, Ward-3(2)(10), Ahmedabad-380015 (Respondent) Assessee by: Shri P.F. Jain, A.R. Revenue by: Smt. Trupti Patel, Sr. D.R. Date of hearing : 11-02-2025 Date of pronouncement : 17-02-2025 आदेश/ORDER PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:- This appeal is filed by the assessee as against the ex-parte appellate order dated 15-12-2023 passed by the Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre, Delhi arising out of the re-assessment order passed u/s. 147 rws 144 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2012-13. ITA No. 472/Ahd/2024 Assessment Year 2012-13 I.T.A No. 472/Ahd/2024 A.Y. 2012-13 Page No. Mohmmed Aminkhan Sikandarkhan Pathan vs. ITO 2 2. The registry has noted that there is a delay of 31 days in filing above appeal. The assessee by way of a notarized affidavit submitted that he has not opened the site of the Department which has resulted in unintended delay of 31 days in filing the above appeal whereas the assessee has filed all relevant details by way of paper book and requested to condone the delay. We are satisfied with the reasons mentioned above and hereby condone the delay of 31 days in filing the appeal. 3. At the outset, the assessee filed various details namely bank statement of ICICI bank and Bank of Baroda and copy of sale deed etc. The ld. counsel appearing for the assessee submitted the matter be set aside back to the file of Assessing Officer by giving one more opportunity of hearing to the assessee. Whereas Sr. D.R. appearing for the Revenue submitted that the assessee failed to appear even before the CIT(A) in spite of adequate opportunities given to the assessee, therefore, a cost may be imposed for non- response to the hearing notices. 4. We have given our thoughtful consideration and perused materials available on record. Since the relevant documents are filed for the first time before this Tribunal, we deem it fit to set aside the matter back to the file of Jurisdictional Assessing Officer by imposing a cost of Rs. 5000/- payable by the assessee to the Income Tax Department. On production of payment receipt of the above cost to the Assessing Officer, the Jurisdictional Assessing I.T.A No. 472/Ahd/2024 A.Y. 2012-13 Page No. Mohmmed Aminkhan Sikandarkhan Pathan vs. ITO 3 Officer will give an opportunity of hearing to the assessee and then pass assessment order in accordance with law. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 17 -02-2025 Sd/- Sd/- (DR. BRR KUMAR) (TR SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 17/02/2025 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 "