PREMILABEN BHAVUJI THAKOR,AHMEDABAD V. THE ITO, WARD - 3(2)(1), AHMEDABAD

ITA 1944/AHD/2025

AI Insights

The case involves two appeals by the assessee, Premilaben Bhavuji Thakor, against the orders of the Learned Commissioner of Income Tax (Appeals) concerning the Assessment Year 2016-17. The first appeal (ITA No.1943/Ahd/2025) challenged the quantum additions made by the Assessing Officer, while the second appeal (ITA No.1944/Ahd/2025) contested the subsequent penalty levied under section 271(1)(c) of the Income Tax Act, 1961. The Tribunal found that the assessee was misled by her Income Tax Practitioner, leading to a delay in filing the appeal, which was subsequently condoned. The Tribunal decided to set aside the CIT(A)'s order and restore the matter to the Assessing Officer for a fresh assessment, providing the assessee an opportunity to present her case adequately.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827752 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 14-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAMTA SINGH
• Assessee Lawyers: PRITESH SHAH
• Keywords: Condonation of delay; Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0013ायपीठ एस.एम.सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \u001aी संजय गग , \u0013ाियक सद क े सम!। Before Shri Sanjay Garg, Judicial Member आयकर अपील सं /ITA Nos.1943 & 1944/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : 2016-17 Premilaben Bhavuji Thakor A/67, Dwarkapuri Mafalipur Dholka Ahmdabad – 382 006 बनाम/ v/s. The ITO Ward-3(2)(1) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AYNPT 8295 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Pritesh Shah, CA Revenue by : Smt. Mamta Singh, Sr.DR सुनवाई की तारीख/Date of Hearing : 08/01/2026 घोषणा की तारीख /Date of Pronouncement: 09/01/2026 आदेश/O R D E R The captioned appeals have been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] of even date 28/07/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2016- 2017. 2. In ITA No.1943/Ahd/2025, the issue is relating to the quantum additions made by the Assessing Officer (AO), whereas, in ITA No.1944/Ahd/2025 the issue is relating to the subsequent/consequential penalty levied by the AO u/s.271(1)(c) of the Act. Printed from counselvise.com ITA Nos.1943 & 1944/Ahd/2025 Premilaben Bhavuji Thakor vs. ITO Asst. Year : 2016-17 2 ITA No.1943/Ahd/2025 for AY 2016-17 3. At the outset, it is noticed that the appeal of the assessee is time-barred by 14 days. A separate application/affidavit for condonation of delay has been filed. After considering the averments made in the said application/affidavit, the short delay in filing the appeal is hereby condoned. 3.1. It is also noticed that the Ld. CIT(A) has dismissed that the delay in filing the appeal of the assessee being barred by limitation of 289 days. An application for condonation of delay was filed before the Ld. CIT(A), wherein, it was pleaded that the assessee was misguided by the Registered Income Tax Practitioner (ITP), who was consulted by the assessee for filing and pursuing the appeal before the Ld. CIT(A). That he did not pursue the matter of the assessee before the AO resulting into passing the ex-parte order by the AO u/s.147 r.w.s.144 of the Act. That, thereafter, he even did not file the appeal before the Ld. CIT(A). It has been pleaded that the assessee is an illiterate lady and was not aware of the income-tax proceedings and was totally dependent upon the ITP. However, the Ld. CIT(A) did not get satisfied that the above reasoning given by the assessee and dismissed the appeal of the assessee as barred by limitation. 3.2. Identical submissions have been made before me by way of filing of the affidavit of the assessee, namely, Premilaben Bhuvaji Thakor. 4. Considering the overall facts and circumstances of the case, in my view, the interests of justice will be well-served if the assessee be given an opportunity to present her case before the AO, however, subject to deposit a reasonable costs of Rs.5,000/-. The assessee will deposit the aforesaid amount of Rs.5,000/- in the Prime Minister’s National Relief Fund and will Printed from counselvise.com ITA Nos.1943 & 1944/Ahd/2025 Premilaben Bhavuji Thakor vs. ITO Asst. Year : 2016-17 3 submit the proof of the deposit before the AO. Subject to fulfilling of the aforesaid condition, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the AOfor de novo assessment. Needless to say, that the AO will give proper and adequate opportunity to the assessee to present her case and furnish the requisite details/documents, thereafter to decide the matter in accordance with law. As a result, the appeal of the assessee is treated as allowed for statistical purposes. ITA No.1944/Ahd/2025 for AY 2016-17 5. Now coming to the assessee’s appeal in ITA No.1944/Ahd/2025 relating to levy of penalty. Since I have already set aside the matter relating to the quantum addition to the file of the AO for de novo assessment, therefore, the impugned penalty order, at this stage, has no legs to stand and, therefore, the consequential penalty levied by the AO is ordered to be deleted at this juncture. However, the AO will be at liberty to initiate afresh penalty proceedings, if he deems so fit, during the course of afresh, set aside the assessment proceedings as ordered above. 6. With the above observations, the appeal of the assessee in ITA No.1943/Ahd/2025 is treated as allowed for statistical purposes, whereas, the ITA No.1944/Ahd/2025 is hereby allowed. Order pronounced in the Open Court on 09/01/2026. Sd/- ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/01/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA Nos.1943 & 1944/Ahd/2025 Premilaben Bhavuji Thakor vs. ITO Asst. Year : 2016-17 4 आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 8.1.2026 2. Date on which the typed draft is placed before the Dictating Member. : 8.1.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 9.1.2026 7. Date on which the file goes to the Bench Clerk. : 9.1.2026 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "