RAMESHBHAI KALABHAI PATEL,KHEDA V. ASST. UNIT, INCOME TAX DEPT. ( PRESENT JURI.- WARD 1, NADIAD), KHEDA

ITA 1531/AHD/2025

AI Insights

The case involves two appeals filed by the assessee, Rameshbhai Kalabhai Patel, against the orders passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The appeals were related to the ex-parte dismissal of the appellant's case and the reopening of the assessment under sections 147/148 of the Income Tax Act, 1961. The appellant argued that the notices were sent to an incorrect email address, leading to non-compliance. The Tribunal noted that the assessee had been given multiple opportunities to present their case but failed to comply, leading to the ex-parte decision by the CIT(A). The Tribunal found it just to restore the matter for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783536 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 02-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: ADJOURNMENT APPLICATION
• Keywords: Opportunity of being heard; Reopening of assessment
• Section: 144; 271(1)(c)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.1531-1532/Ahd/2025 (Assessment Year: 2015-16 Rameshbhai Kalabhai Patel, 52, Kevadita Attarsumba S.O, Kevadiya, Kheda-387610 [PAN :CAEPP8952 N] Vs. Asst. Unit, Income Tax Department, (Present Jurisdiction Ward-1, Nadiad) (Appellant) .. (Respondent) Appellant by : Adjournment Application Respondent by: Shri Abhijit, Sr. DR Date of Hearing 03.11.2025 Date of Pronouncement 04.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned two appeals have been filed by the Assessee against the separate orders passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 06.12.2024 & 14.01.2025 for the Assessment Year 2015-16. ITA No.1531/Ahd/2025 for Assessment Year 2015-16 155 days delay in filing Appeal-condoned 2. The Assessee has taken the following grounds of appeal:- Printed from counselvise.com ITA Nos. 1531-1532/Ahd/2025 Asst. Year : 2015-16 - 2– 1. The Learned CIT (Appeals) has erred in passing an Ex-parte order and dismissing the appeal of the Appellant. It is submitted that the Appellant could not complied to the notices issued due to reason that all notices were issued by Ld CIT(A) an wrong email id Le 21 [e-mail] in spite of specific Email id provided in Form 351.e. [e-mail]. On facts and circumstances of the case, the lower authorities please be directed to hear the Appellant again by providing proper opportunity of being heard and impugned addition made be deleted accordingly. The same please be held now. 2. The Learned CIT (Appeals) has erred in law and on facts in confirming action of AD reopening the case of the Appellant invoking provisions of Section 147/148 of the Act. It is submitted that on facts and circumstances of the case, there is not at all any escarpment of income on part of Appellant. On facts and circumstances of the case, the whole reopening of assessment invoking the provisions of Section 147/148 of the Act is bad in law and thus the addition made of Rs 70,66,000/- be deleted accordingly. 3. The Learned CIT (Appeals) has erred in not appreciating the fact that the AO has wrongly invoked the provisions of Section 144 of Income Tax Act, 1961. It is submitted that on one side, the Asst. Unit itself stated in the Asst. Order passed that the Appellant has duly responded to the notices issued and filed various documentary evidences and on the other side, it has invoked provisions of Section 144 of the Act (as stated in the body of order as well as in Para 6 of order). The order passed by the learned CIT(A) is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now. 3. On perusal of the records, it is observed that the assessee was afforded five opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite being granted multiple opportunities, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal ex parte. At the time of hearing before us, none appeared on behalf of the assessee. Since the primary Printed from counselvise.com ITA Nos. 1531-1532/Ahd/2025 Asst. Year : 2015-16 - 3– adjudication of the matter has not been carried out, we deem it appropriate, in the interest of justice, to restore the matter to the file of the Ld. CIT(A) for de novo adjudication. The assessee is directed to furnish all relevant documents, evidences, and bank details before the Revenue authorities and to comply with the notices issued by the Ld. CIT(A) without seeking unnecessary adjournments ITA No.1532/Ahd/2025 124 days delay in filing Appeal-condoned 4. Since the quantum appeal has been sent back to the Ld.CIT(A) for de-novo adjudication, the penalty levied u/s. 271(1)(c) of the Act has also been restored to the file of Ld.CIT(A) to be decided afresh in accordance with the decision in the quantum appeal. 5. In the result, both appeals of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 04.11.2025. Sd/- Sd/- (T.R SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 04.11.2025 MV Printed from counselvise.com ITA Nos. 1531-1532/Ahd/2025 Asst. Year : 2015-16 - 4– आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "