NADIM NAJIRBHAI PATEL,BHARUCH V. ITO, WARD 1(5), BHARUCH

ITA 640/SRT/2025

AI Insights

The case involves Nadim Najirbhai Patel, the appellant, challenging an ex parte order passed by the Commissioner of Income-tax Appeal, which dismissed his appeal due to non-appearance. The Tribunal noted that the appellant's representative did not hold a Power of Attorney and thus could not be recognized for the proceedings. The Tribunal, emphasizing the interest of justice, decided to restore the case to the CIT(A) for a decision on merits, after imposing a cost on the assessee for non-cooperation in earlier hearings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777853 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 04-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J.K. CHANDNANI
• Keywords: Set aside

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 640/SRT/2025 Assessment Year: 2017-18 Nadim Najirbhai Patel Rathod Falia Bharuch– 392 130 PAN – CKQPP 9335 K Vs Income Tax Officer, Ward – 1(5), Bharuch Income Tax Office, Harikunj, Bharuch– 356 069. (Appellant) (Respondent) Assessee by Revenue by Shri J.K. Chandnani, Sr. DR Date of Hearing 07.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dated 24.05.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the Commissioner of Income-tax Appeal Addl/JCIT(A)-7, Kolkata for the assessment year 2017-18. 2. Shri Hardik Raval appeared on behalf of assessee and seeks adjournment. However, we notice from the record that he is not holding any Power of Attorney on behalf of assessee. Therefore, his presence cannot be marked. On Printed from counselvise.com 2 ITA No. 640/SRT/2025 (AY: 17-18) Nadim J Patel going through the case file, we notice that assessee was ex parte before Ld. CIT(A) and therefore ex parte order was passed by Ld.CIT(A) thereby dismissing the appeal of the assessee on account of non-appearance. 3. Be that as it may, without going into the merits of the grounds raised in the present appeal, in our view, the interest of justice would be met in case the matter is restored back to the file of Ld. CIT(A) for adjudicating the same on merits after providing one more opportunity of hearing to the assessee. Therefore, considering the overall circumstances of the present case, we deem it proper to set aside the order and restore the matter back to the file of Ld.CIT(A) for deciding same afresh on merits. Needless to mention after providing one more opportunity of hearing to the assessee. Since the assessee had not co-operated before Ld. CIT(A), therefore a cost of Rs.1,000/- (Rupees one thousand) is imposed upon the assessee, which shall be deposited in the Prime Minister’s Relief Funds within 30 days from the date of receipt of this order and a copy of the receipt shall be placed before Ld.CIT(A) and thereafter Ld. CIT(A) shall proceed to decide the same on merits. The assessee shall not seek any adjournment on unnecessary grounds and shall co-operate during appellate proceedings for decide the same expeditiously. Printed from counselvise.com 3 ITA No. 640/SRT/2025 (AY: 17-18) Nadim J Patel 4. Before parting, we make it clear that our decision to restore the matter back to the file of Ld. CIT(A) is in no way be construed as having any expression on the merits of the dispute which shall be adjudicated by Ld.CIT(A) independently 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 09/10/2025 Sd/- Sd/- (OM PRAKASH KANT) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Surat: Dated: 09/10/2025 Outsourcing Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. By order // True Copy // (Asstt. Registrar) ITAT, Surat Printed from counselvise.com "