NAIMISHBHAI KANTIBHAI PATEL,AHMEDABAD V. THE ITO, WARD-1(3)(1), AHMEDABAD

ITA 2131/AHD/2024

AI Insights

This case involves an appeal by Naimishbhai Kantibhai Patel against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which confirmed the reassessment order passed by the Assessing Officer under sections 147 and 144 of the Income Tax Act. The primary issues in the appeal included the alleged delay in the CIT(A)'s order, the non-service of the original order to the assessee, and the upholding of additions made under section 69C regarding alleged bogus purchases. The ITAT found that the assessee had not complied with previous notices and had not provided sufficient cause for the delay in filing the appeal, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25166 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVAN LIMBASIYA
• Assessee Lawyers: HARSH JANI
• Keywords: Condonation of delay; Bogus purchase; Bogus
• Section: 147; 69C

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.2131/Ahd/2024 (Assessment Year: 2016-17 Naimishbhai Kantibhai Patel, 19, Vasundhra Colony, Gulbaitekra, Ellisbidge, Ahmedabad-380006. Vs. The Income Tax Officer, Ward-1(3)(1), Ahmedabad. [PAN No. ABDPP9965D] (Appellant) .. (Respondent) Appellant by : Shri Harsh Jani, AR Respondent by: Shri Kavan Limbasiya, Sr. DR Date of Hearing 17.03.2025 Date of Pronouncement 20.03.2025 O R D E R DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 21.10.2024 for the Assessment Year 2016-17. 2. The Assessee has taken the following grounds of appeal:- 1. The learned CIT (A) has erred in law and on facts in confirming the reassessment order passed by the Assessing Officer u/s. 147 r.w.s 144 of the Act. ITA No. 2131/Ahd/2024 Asst.Year 2016-17 - 2– 2. The learned CIT(A) has erred in law and on facts in passing an order on technical ground being delay of 234 days as the order passed by the AO was physically never served upon and the assessee was non convergent with emails. 3. The learned CIT (A) has erred in law and on facts in upholding the addition by the Assessing Officer on issue of addition u/s 69C alleging as bogus purchases without going into the merits of the case. They have ignored the fact that the appellant had produced cogent third party evidences and has made the payment through banking channel. Thus the addition sustained by the Ld. CIT (A) suffers from legal infirmity. The same may kindly be deleted. 4. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of appeal. 3. On going through the record, we find that notices of hearing were issued on several occasions, but the assessee failed to comply with the notices and also there was a delay in filing the appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal of the assessee since the assessee failed to furnish sufficient cause for condonation of delay in filing the appeal. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. We find that assessee has not even complied before the Assessing Officer, hence in the interest of justice the matter is remanded to the Assessing Officer for conducting assessment de-novo and a cost of Rs.5000/- imposed on the assessee, the amount should be deposited into “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO, who shall take it on record before passing the order giving effect to the order of the ITAT. The assessee shall comply with the notices issued by the ITA No. 2131/Ahd/2024 Asst.Year 2016-17 - 3– Assessing Officer without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 20.03.2025 Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. BRR KUMAR) JUDICIAL MEMBER VICE PRESIDENT (True Copy) Ahmedabad; Dated 20.03.2025 Manish, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "