RANJITSINH LAXMANSINH GAYOL,AHMEDABAD V. THE ITO, WARD-1, GANDHINAGAR

MA 98/AHD/2025

AI Insights

The case involves Ranjitsinh Laxmansinh Gayol, the appellant, contesting the characterization of property shares and their tax implications under the Income Tax Act. The Tribunal initially set aside the issue of the assessee's share in the property and the character of the property as HUF in its order dated 04-06-2025. The assessee filed a Miscellaneous Application seeking clarification on these issues, which were not addressed in the original order. The Tribunal acknowledged the oversight and remanded the matter back to the CIT(A) for a detailed examination and decision on the taxability of the property under the HUF status.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780211 (ITAT-AHMEDABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Set aside

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Ranjitsinh Laxmansinh Gayol, 1517, N.K. Patel Street Nr Railway Station Barejadi, Nandej Daskroi, Ahmedabad PAN: AIKPG4967C (Appellant) Vs The ITO, Ward-1 Gandhinagar (Respondent) Assessee by: Shri Mehul K. Patel, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 26-09-2025 Date of pronouncement : 10-10-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This Miscellaneous Application is filed by the assessee in respect of order dated 04-06-2025 passed by the Tribunal. 2. The ld. A.R. submitted that the Tribunal has set aside the issue regarding share of the assessee whether 1/7 or 1/15 in the property and the issue raised in the grounds of appeal nos. 2 and 3 as to the character of the property being that of HUF and is not taxable in the hands of the assessee (individual at all) is at all decided by the Tribunal. Therefore, the ld. A.R. submitted that the same may be clarified in para 7 of the order dated 04- 06-2025. M.A. No. 98/Ahd/2025 (In ITA No. 2154/Ahd/2024) Assessment Year 2012-13 Printed from counselvise.com M.A. No. 98/Ahd/2025 Ranjitsinh Laxmansinh Gayol, A.Y. 2012-13 2 3. The ld. D.R. relied upon the order dated 04-06-2025 passed by the Tribunal. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the contention of the ld. A.R. appears to be genuine and hence to that extent para 7 is modified thereby adding the remark that the “matter is remanded back to the file of the CIT(A) for proper verification and adjudication of the issues related to the property which bears the character of HUF and arising therefrom is taxable in the hands of HUF only and not in the hands of individual and decide the same as per Income Tax Act.” 5. In the result, the M.A. filed by the assessee is allowed. Order pronounced in the open court on 10-10-2025 Sd/- Sd/- (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member Ahmedabad : Dated 10/10/2025 आदेश की \u0007ितिलिप अ ेिषत / 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, //True Copy // उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद Printed from counselvise.com "