NIKITABEN CHIRAGKUMAR MISTRY,MEHSANA V. THE ITO, WARD-2 NOW WARD-1, MEHSANA

ITA 2153/AHD/2024

AI Insights

The case involves Nikitaben Chiragkumar Mistry, the appellant, contesting the appellate order from the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The appellant raised several grounds including the lack of a fresh hearing opportunity, errors in adjudicating the legality of re-assessment proceedings, and unjust confirmations of additions related to short-term capital loss, cash deposits, and unsecured loans. The tribunal noted the absence of communication or notice under section 250 of the Act to the assessee, which was a critical procedural oversight.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23322 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH BEFORE: DR. BRR KUMAR, VICE PRESIDENT Nikitaben Chiragkumar Mistry, 3/1, 117, Patva Pole, Nr. Azad Chowk, Mehsana-384001. PAN: ARYPM4273E (Appellant) Vs The Income Tax Officer, Ward-2, Mehsana. (Now, Income Tax Officer, Ward-1, Mehsana. (Respondent) Assessee Represented: Shri Anil Kshatriya, AR. Revenue Represented: Smt. Mamta Singh, Sr.D.R. Date of hearing : 26.02.2025 Date of pronouncement : 28.02.2025 आदेश/ORDER Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 27.08.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. ITA No.2153/Ahd/2024 Assessment Year 2012-13 I.T.A No. 2153/Ahd/2024 A.Y. 2012-13 Page No 2 2. The assessee has raised the following grounds of appeal: 1. On the facts and circumstances of the case and in law, the Order so passed by the Ld. CIT(A) NFAC is bad in law, illegal, besides being in violation of the principle of natural justices & equity, as having been passed without affording any fresh opportunity of being heard by issuance of notice of hearing as mandated under sub-section (1) of section 250 of the I.T. Act, 1961 ('Act' in short). 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) NFAC has grossly erred in not adjudicating and deciding ground no.1 challenging the legality and validity of re-assessment proceedings u/s.147 of the Act; as such liable to be quashed and set aside. 3. The Ld. CIT(A) has further erred in denying justice, without any justification. As a consequence, addition of Rs.22,83,804/- on account of rejection of short term capital loss on sale of shares so made by the A.O may kindly be deleted. 4. The Ld.CIT(A) has further erred in confirming an addition of rs.3,82,000/- on account of alleged cash deposit in a bank so made by the A.O may kindly be deleted. 5. The Ld.CIT(A) has further erred in confirming an addition of Rs.11,77,678/- on account of unsecured loans u/s.68 of the Act so made by the A.O may kindly be deleted. 3. At the outset, the Ld. Counsel for the assessee submitted that assessee has not received any communication/notice u/s.250 of the Act and the Ld.CIT(A), has dismissed the appeal of assessee, agreeing with the view of the Assessing Officer and without considering the material available on record. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, the matter is remanded back to the Ld.CIT(A) for adjudication de-novo. The I.T.A No. 2153/Ahd/2024 A.Y. 2012-13 Page No 3 assessee shall comply with the notices issued by the authorities without seeking any unnecessary adjournments. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28.02.2025 Sd/- Sd/- Sd/- (DR.BRR KUMAR) VICE PRESIDENT (True Copy)Copy) Ahmedabad : Dated 28.02.2025 आदेश कᳱ ᮧितिलिप अᮕेिषत / 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 अपीलीय अिधकरण, अहमदाबाद "