PAWANKUMAR BACHHRAJ BEGANI,SURAT V. .ITO, WARD 1(1)(3), SURAT

ITA 893/SRT/2024

AI Insights

This case involves an appeal by Pawankumar Bachhraj Begani against the order of the Commissioner of Income Tax (Appeals), which dismissed his appeal as infructuous without considering the merits. The primary contention was a clerical error in the appeal form, where the assessee mistakenly referenced 'section 143(1)' instead of 'section 143(3)'. The Tribunal noted a similar precedent from the Indore Bench, which supported the assessee's position that such clerical errors should not preclude the substantive consideration of the appeal. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472205 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 20-08-2024
• Other Referred Cases: Vijesh Samule vs. ITO
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUKESH JAIN
• Assessee Lawyers: MEHUL SHAH
• Keywords: Set aside; Opportunity of being heard
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अिधकरण, सूरत Ɋायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 893/SRT/2024 (AY 2018-19) (Physical court hearing) Pawankumar Bachhraj Begani B-2186-87 Raghukul Textile Market, Ring Road, Surat- 395002 [PAN : ABQPB 9210 N] बनाम Vs Income Tax Officer, Ward-1(1)(3), Surat, Aayakar Bhawan, Majura Gate, Surat-395 001 अपीलाथŎ/Appellant ŮȑथŎ /Respondent िनधाŊįरती की ओर से /Assessee by Shri Mehul Shah, CA राजˢ की ओर से /Revenue by Shri Mukesh Jain– Sr-DR अपील पंजीकरण/Appeal instituted on 20.08.2024 सुनवाई की तारीख/Date of hearing 12.12.2024 उद ्घोषणा की तारीख/Date of pronouncement 12.12.2024 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Addl/JCIT(A)-13, Mumbai/Commissioner of Income tax (Appeals) [for short to as “Ld.CIT(A)] dated 24.07.2024 for assessment year (AY) 2018-19, which in turn arises out of assessment order passed by Assessing Officer under section 143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) 23.02.2021. The assessee has raised the following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal treating it as infructuous without considering the merits of the case. ITA No.893/SRT/2024 (A.Y.18-19) Pawankumar B Begani 2 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking order. 3. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in making disallowance of rs.1,77,787//- on account of excess claim of interest expense claimed u/s 57 of the I.T. Act. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in making disallowance of Rs.2,97,588/- on being interest on loan taken from ICICI Bank Ltd. 5. Without prejudice, both the additions should be telescoped and only higher of the above two additions that may be sustained should be made. 6. It is therefore prayed that above additions made by the Assessing Officer may please be deleted or the matter may please be set aside to the file of CIT(A) for fresh adjudication. 7. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Rival submission of both the parties heard and record perused. The Ld. Authorized Representative (Ld.AR) for the assessee submits that at the time of filing appeal in Form-35, the assessee inadvertently mentioned appeal against order “section 143(1)” instead of 143(3). The Ld. CIT(A) has not allowed the correction in the said appeal and dismissed the same by taking view that such mistake is not curable mistake. The Ld. AR of the assessee submits that similar set of fact, the Indore Bench of Tribunal in the case of Vijesh Samule vs. ITO in ITA NO.64/Ind/2023 dated 18.07.2023 has held that if there is a mistake in form-35, it is to be considered with grievances against the assessment order. The Ld. AR of the assessee submits that appeal of the assessee may be accepted and restore the back to the file of Ld. CIT(A) to decide the appeal on merit in accordance with law. 3. On the other hand, Ld. Senior Departmental Representative (Ld. Sr-DR) for the Revenue submits that Bench may take appropriate view. 4. We have considered the rival submissions of both the parties and have gone through order of lower authorities carefully. Considering the fact that ITA No.893/SRT/2024 (A.Y.18-19) Pawankumar B Begani 3 mentioning a wrong provision in Form-35 is not a fatal, rather it has to be seen with the grounds of appeal raised in the Memorandum of Appeal and the grievances raised against the additions made in the assessment order. Thus, the order of Ld. CIT(A) is set aside and is restored to the file of Ld.CIT(A) to pass order afresh in accidence with law. Needless to direct the Ld.CIT(A) shall grant opportunity of being heard to assessee. The assessee is also directed to provide all evidences and information again to the Ld.CIT(A) as and when required. In the result, grounds of appeal raised by assessee are treated allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12/12/2024 at the time of hearing. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) लेखा सद˟/Accountant Member Ɋाियक सद˟/Judicial Member सूरत / Surat Dated: 12 /12/2024 Dkp Outsourcing Sr.P.S* आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :  अपीलाथŎ/ The Appellant  ŮȑथŎ/ The Respondent  आयकर आयुƅ/ CIT  िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, SURAT  गाडŊ फाईल/ Guard File By order/आदेश से, // True Copy // सहायक पंजीकार आयकर अपीलीय अिधकरण, सूरत "