NAVNITBHAI DHANJIBHAI PATEL,AHMEDABAD V. THE ITO, WARD-3(3)(5) PREVIOUSLY WARD- 3(3)(8), AHMEDABAD

MA 91/AHD/2025

AI Insights

The case involves Navnitbhai Dhanjibhai Patel, the appellant, who filed Miscellaneous Applications (M.A. Nos. 89 to 91/Ahd/2025) to recall exparte common appellate orders for the assessment years 2010-11 to 2012-13. The appellant, represented by Shri Pritesh Shah, A.R., argued that due to his senior citizen status and health issues, he was unable to represent himself before the lower authorities and the Tribunal. The appellant submitted additional evidence and requested a new hearing to present his case. The Revenue, represented by Shri Rameshwar P Meena, Sr.D.R., agreed to the recall but requested a cost of Rs.10,000 for each appeal. The Tribunal allowed the applications, restored the appeals, and imposed a total cost of Rs.30,000 on the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788675 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 01-09-2025
• Laws Referred To: Rule 29 of the ITAT Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member Navnitbhai Dhanjibhai Patel 41, Applewoodvilas, Near Surabhitvatika, Near Shantipura Cross Road, Sardar Patel Rind Road, Shela, Ahmedabad-380058, Gujarat PAN: AXUPP9996M (Appellant) Vs The ITO Ward-3(3)(5), Previously Ward-3(3)(8), Ahmedabad (Respondent) Assessee Represented: Shri Pritesh Shah, A.R. Revenue Represented: Shri Rameshwar P Meena, Sr.D.R. Date of hearing : 28-11-2025 Date of pronouncement : 28-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- M.A. Nos. 89 to 91/Ahd/2025 for A.Ys. 2010-11 to 2012-13 These Miscellaneous Applications are filed by the assessee to recall the exparte common appellate orders dated 03-04-2025 passed in ITA Nos. 873 to 875/Ahd/2023. By way of Notarized M.A. Nos: 89 to 91/Ahd/2025 With (ITA Nos: 873 to 875/Ahd/2023) Assessment Years: 2010-11 to 2012-13 Printed from counselvise.com M.A. Nos. 89 to 91/Ahd/2025 With (ITA Nos. 873 to 875/Ahd/2023) A.Ys. 2010-11 to 2012-13 Navnitbhai Dhanjibhai Patel Vs. ITO 2 Affidavit, the assessee stated that he being a Senior Citizen and age old diseases, he could not represent the matter before the Lower Authorities as well as before this Hon’ble Tribunal. However presently the assessee filed relevant information and bank statements relating to the additions made by the assessing officer by way of additional evidences invoking Rule 29 of the ITAT Rules. Since it is an exparte orders at the lower level, the assessee is ready to pay cost for the non-cooperation and requested one more opportunity of hearing be given to the assessee to make out his case. 2. Ld.Sr. D.R. appearing for the Revenue requested to impose a cost of Rs.10,000/- each appeal to set-aside the matter back to the file of Jurisdictional Assessing Officer. Recording both sides statement, these Miscellaneous Applications are allowed by restoring the appeals to the file of the Tribunal and also taken up for final hearing today by imposing Rs.30,000/- payable by the assessee to the Income Tax department within 2 weeks of receipt of copy of this order. 3. In the result, the Miscellaneous Applications filed by the Assessee are allowed. ITA Nos. 873 to 875/Ahd/2023 for A.Ys. 2010-11 to 2012-13 4. We have considered the additional evidences filed by the assessee from Page Nos. 27 to 56 of the Paper Book which contains various details, bank statements, etc. We have also considered the Notarized Affidavit filed by the Assessee and the assurance given by Printed from counselvise.com M.A. Nos. 89 to 91/Ahd/2025 With (ITA Nos. 873 to 875/Ahd/2023) A.Ys. 2010-11 to 2012-13 Navnitbhai Dhanjibhai Patel Vs. ITO 3 the Ld. Counsel for cooperation for fresh assessments by the JAO in the case of the assessee. 5. Recording the above submissions, the appeals filed by the assessee is hereby partly allowed with the direction to produce copy of the challan for payment of cost of Rs.30,000/- and to submit all the relevant details and materials before the Jurisdictional Assessing Officer for passing de novo assessments. 6. In the result, the appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the open court on 28-11-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 28/11/2025 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 Printed from counselvise.com "