MUNIR USMANBHAI GHANCHI,AHMEDABAD V. THE ITO, WARD-6(1)(1), AHMEDABAD

ITA 2191/AHD/2025

AI Insights

The case involves Munir Usmanbhai Ghanchi, the appellant, contesting the orders of the Income Tax Officer and the Commissioner of Income-tax (Appeals) regarding the assessment year 2012-13. The primary issues were the jurisdiction under Section 147 of the Income-tax Act and the addition of Rs.1,50,70,000 under Section 68 of the Act. The appellant did not initially respond to notices or appear before the lower authorities, leading to a default in compliance. The tribunal, considering the circumstances and the plea of the appellant's counsel, allowed the appeal for statistical purposes and directed a de-novo assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835307 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 20-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No. 2191/Ahd/2025 (Assessment Year: 2012-13) Munir Usmanbhai Ghanchi, 16-A, Nirbhaynagar Society, Opp. Govt. F Colony, Shah e Alam Roza, Ahmedabad-380028 [PAN : ATUPG 9432 H] Vs. Income Tax Officer, Ward – 6(1)(1), Ahmedabad (Appellant) .. (Respondent) Assessee represented by : Shri Tej Shah, AR Revenue represented by: Shri Uday Kakne Kishanrao, Sr DR Date of Hearing 10.02.2026 Date of Pronouncement 11.02.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : Delay condoned. This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as \"CIT(A)\" for short) dated 15.07.2025, passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2012-13. 2. The assessee has raised the following grounds of appeal:- “1. The CIT(A) erred in law and in the facts of the case in confirming the order of the Assessing Officer in exercising jurisdiction u/s 147 of the Act. 2. The CIT(A) erred in law and in the facts of the case in confirming the order of the Assessing Officer in making addition of Rs.1,50,70,000/- u/s 68 of the Act.” 3. The assessee, in this case, neither appeared before the Assessing Officer nor filed a return in response to the notice issued u/s 148 of the Act. Further, the Printed from counselvise.com ITA No. 2191/Ahd/2025 Munir Usmanbhai Ghanchi Vs. ITO Asst. Year : 2012-13 - 2– assessee failed to appear before the Ld. CIT(A) inspite of a number of notices issued. 4. Before us, the Ld. Counsel for the assessee pleaded that, if given an opportunity, due compliance would be made before the Assessing Officer where the primary default occurred. The ld. Counsel for the assessee has fairly agreed for the payment of Rs.10,000/- [Rs. Ten Thousand Only] to the Prime Minister’s Relief Fund [PMRF] towards the cost incurred by the Revenue. The assessee is directed to deposit the said amount in the Prime Minister’s Relief Fund and produce the receipt of the same before the Assessing Officer, who shall undertake the assessment proceedings de-novo. 5. In the result, the appeal of the Assessee is allowed for statistical purposes. The order is pronounced in the open Court on 11.02.2026 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 11/02/2026 **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 उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "