PINAKIN PATEL ,VADODARA V. THE ITO, WARD-1(2)(2), VADODARA

ITA 2164/AHD/2024

AI Insights

This case involves an appeal by Pinakin Patel against an exparte reassessment order passed under section 144 read with section 147 of the Income Tax Act, 1961, for the Assessment Year 2018-19. The appeal was initially delayed due to the non-receipt of hearing notices by the assessee, attributed to the illness and subsequent death of the assessee's father. The Tribunal noted the absence of serious objection from the Revenue in condoning the delay and setting aside the exparte appellate order. The Tribunal emphasized the need for a fair hearing and directed the CIT(A) to issue physical hearing notices for the reassessment proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717118 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2018-2019
• Appeal Filed On: 24-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Pinakin Patel 1, Sagar Faliya, Near Water Tank, Bhayali, Gujarat-391410 PAN: AGYPP9896M (Appellant) Vs The ITO Ward-1(2)(2), Vadodara (Respondent) Assessee Represented: Shri Hemant Suthar, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 12-08-2025 Date of pronouncement : 19-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 31.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. ITA No. 2164/Ahd/2024 Assessment Year. 2018-19 Printed from counselvise.com I.T.A No. 2164/Ahd/2024 A.Y. 2018-19 Page No Pinakin Patel Vs. ITO 2 2. The registry has noted that there is a delay of 54 days in filing the above appeal. The assessee filed Notarized Affidavit stating that in the appeal before Ld. CIT(A), email address of the Partner was given in Form No. 35. However the Partner has not forwarded the hearing notices given by Ld. CIT(A), which has resulted in passing exparte appellate order. Further, it is explained that during the assessment proceedings before the assessing officer, the assessee’s father was not well so assessee could not file the details. In the meantime, assessee’s father also expired on 25-12-2023 which has also resulted in passing exparte reassessment order by the A.O. The only addition made by the A.O. is the unsecured loans credited in the bank account which are said to be repaid subsequently and the relevant materials namely bank accounts, confirmations and death certificate are filed for the first time before this Tribunal as fresh evidences. Therefore the assessee requested to set-aside the exparte orders passed by the Lower Authorities and also condone the delay in filing this appeal. 4. Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning and setting aside the exparte appellate order. 5. Recording the submissions of both sides, the delay of 54 days in filing the above appeal is hereby condoned and the appellate order is hereby set-aside and remanded to the file of Ld. CIT(A) with a direction to pass fresh order on merits by giving proper opportunity of hearing to the assessee, by giving physical hearing notice to the assessee. Needless to say, the assessee should make use of this final opportunity of hearing for passing order’s on merits. Printed from counselvise.com I.T.A No. 2164/Ahd/2024 A.Y. 2018-19 Page No Pinakin Patel Vs. ITO 3 6. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 19-08-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 19/08/2025 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 "