RAJNIKANT PRAVINCHANDRA PATEL,AHMEDABAD V. THE ITO, WARD-1(3)(4), AHMEDABAD

ITA 1525/AHD/2025

AI Insights

This case involves an appeal by Rajnikant Pravinchandra Patel against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2011-12. The primary issues in the appeal included the alleged violation of the principles of natural justice by the CIT(A), the legality of the reopening of the assessment under section 147 of the Income Tax Act, 1961, and the confirmation of an addition of Rs. 2,07,00,000 under section 68 of the Act. The assessee, due to serious health issues and personal circumstances, was unable to participate effectively in the earlier proceedings, which he claimed affected his ability to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827656 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: JIGNESH PARIKH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No. 1525/Ahd/2025 (Assessment Year: 2011-12) Rajnikant Pravinchandra Patel, 263, Opp. Derasar Khancho, Gusaparekh Ni Pole, Manekchowk, Ahmedabad- 380001 [PAN : AHWPP 9610 Q] Vs. Income Tax Officer, Ward 1(3)(4), Ahmedabad (Appellant) .. (Respondent) Assessee by : Shri Jignesh Parikh, AR Revenue by: Shri Abhijit, Sr DR Date of Hearing 05.01.2026 Date of Pronouncement 07.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : Delay condoned. This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as \"CIT(A)\" for short) dated 24.03.2025, passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2011-12. 2. The grounds of appeal raised by the Assessee are as follows:- “1. The learned CIT(A) has erred in law and in facts in passing the Appeal Order without giving effective opportunity of being heard and thereby violating the principles of natural justice. Printed from counselvise.com ITA No. 1525/Ahd/2025 Rajnikant Pravinchandra Patel Vs. ITO Asst. Year : 2011-12 - 2– 2. The learned AO has erred in law and in facts in carrying out reopening u/s 147 of the Income Tax Act, 1961. 3. The learned CIT(A) has erred in law and in facts in confirming the addition of Rs. 2,07,00,000/- under section 68 of the Income Tax Act, 1961. The addition is bad in law and deserves to be deleted. 4. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. At the time of hearing before us, the assessee submitted an affidavit dated 02.01.2026, stating that he could not participate in the assessment proceedings due to bona fide and unavoidable circumstances. In the said affidavit, the assessee has explained that he has been suffering from serious health issues, including post-surgical complications and paralysis-related weakness. It was further stated that the assessee has two disabled children requiring constant care and attention, and due to these circumstances, he was unable to effectively participate in the assessment proceedings as well as to furnish the requisite factual details during the appellate proceedings before the learned CIT(A). The assessee has categorically stated that the non-appearance was neither deliberate nor intentional. 4. During the course of hearing before us, the Ld. Counsel for the assessee prayed that, if one more opportunity is granted, the assessee would furnish all the necessary details, clarifications and explanations before the revenue authorities. Considering the totality of the facts and in the interest of justice, we deem it appropriate to remand the matter to the file of the Assessing Officer for conducting the assessment de novo. However, it would be appropriate to impose Printed from counselvise.com ITA No. 1525/Ahd/2025 Rajnikant Pravinchandra Patel Vs. ITO Asst. Year : 2011-12 - 3– a cost of Rs.5,000/- on the assessee which shall be deposited into the “Prime Minister’s Relief Fund”. The receipt of the same shall be submitted before the Jurisdictional Assessing Officer, who shall take it on record before passing the order giving effect to this order of the Tribunal. The assessee is directed to submit all relevant details, statements, documents and explanations before the Assessing Officer and to strictly comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 07.01.2026 Sd/- Sd/- (T.R. SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 07/01/2026 **btk आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "