RAVI SURYAKANTBHAI SHAH,AHMEDABAD, GUJARAT V. INCOME TAX OFFICER, WARD 7(2)(1), AHMEDABAD, GUJARAT

ITA 2344/AHD/2025

AI Insights

This case involves an appeal by Ravi Suryakantbhai Shah against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2019-20. The primary contention revolves around the disallowance of a Rs. 10,00,000 donation to the political party Manav Adhikar National Party under sections 80GGC/80G of the Income Tax Act, which was added to the total income of the appellant. The appellant argued that the CIT(A) decision was made without proper opportunity to present his case, as notices were issued and responded to in a very short timeframe, and crucial evidence was not considered. The Income Tax Appellate Tribunal (ITAT) found merit in the appellant's request for a remand to the CIT(A) for a thorough examination of the issues presented.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839998 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 29-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMESHWAR P. MEENA
• Assessee Lawyers: SARJU MEHTA
• Keywords: Principle of natural justice
• Section: 139; 80G

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD Before Ms. Suchitra Kamble, Judicial Member Ravi Suryakantbhai Shah, B-14, Shivalay Bunglow, B/H Sarkari Tube Well Bopal, Ahmedabad, Gujarat-380058 PAN: ARLPS8074Q (Appellant) Vs The Income Tax Officer, Ward-7(2)(1), Ahmedabad (Respondent) Assessee by: Shri Sarju Mehta, A.R. Revenue by: Shri Rameshwar P. Meena, Sr. D.R. Date of hearing : 05-02-2026 Date of pronouncement : 25-02-2026 आदेश/ORDER This is an appeal filed against the order dated 27-06- 2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2019-20. 2. The grounds of appeal are as under:- “1. That the appellant is deprived of the effective opportunity of making any submission to CIT(A) due to reasons beyond Appellant's Control thereby losing the opportunity to submit arguments in detail on merit of the case to CIT(A) and thereby appeal getting disposed by CIT(A) with the finding of the CIT(A)'s Order wherein CIT(A) has mentioned at Para no. 4.0 on page no. 4 that \"During the course of appellate proceedings, the appellant was issued hearing notices. The appellant has not responded to the above hearing notices, Therefore, the appeal is decided based on grounds of appeal, statement of facts and material available on record.” ITA No. 2344/Ahd/2025 Assessment Year 2019-20 Printed from counselvise.com I.T.A No. 2344/Ahd/2025 Ravi Suryakantbhai Shah, A.Y. 2019-20 2 Further, CIT(A) hurriedly issued two consecutive notices u/s 250 between a very short period of only 15 days i.e. on 09.06.2025 (with due date of reply: 16.06.2025) and 19.06.2025 (with due date of reply: 26.06.2025) online in national faceless environment, unfortunately, which never came to knowledge of the Appellant as the and the appellant could not respond to any of above notices u/s 250 issued by CIT(A). Thereafter, Commissioner of Income-tax (Appeals) has hurriedly passed the order on 27.06.2025 (i.e. immediately next day of due date of reply of second notice issued u/s 250) and dismissed the said Appeal. 2. That the Learned CIT- Appeals is not justified in upholding the action of learned AO of not accepting the request of the Appellant of making available the concrete material evidences and documents including statements of the officers/ employees of the political party named Manav Adhikar National Party who have given the statement during the Search proceedings which deprived the Appellant, the opportunity to rebut the material used to make the additions which is in violation of the principles of natural justice including having no opportunity to cross-examine. 3. That the action of ld AO making the addition and CIT Appeals upholding the action of ld AO is not justified in law and on facts for addition of Rs. 10,00,000/- (the amount of donation paid to political party named Manav Adhikar National Party) as a disallowance under section 80GGC/80G of the Income Tax Act and added to the total income of the appellant for the year under consideration as they failed to provide the details/ documents which specify that how and when the appellant had received the money back from the said political party like other assessee and they also failed to recognize that the donation made by the appellant to the said party is completely legitimate as the donation was made to an approved institution under Section 80GGC, and the registration of the said political party was also valid at the time of donation and moreover, the transaction of donation was executed through proper banking channel with possession of a valid donation receipts. The Appellant further submits that the subsequent incident of Search which was conducted at the premise of said political party cannot make the earlier happened legitimate transaction of donation of the appellant as disallowance because at the time of making payment of donation, the said political party's registration was valid. 4. Your Appellant reserves the right to add, alter, amend and withdraw any of the above grounds of appeal.” Printed from counselvise.com I.T.A No. 2344/Ahd/2025 Ravi Suryakantbhai Shah, A.Y. 2019-20 3 3. The assessee is an individual and filed return of income on 13-15-2023 u/s. 139 of the Act declaring total income of Rs. 35,82,200/- claiming deduction under Chapter VI-A of Rs. 12,35,000/- from gross total income of Rs. 48,47,200/-. The assessee did not respond the notices and therefore the assessee made addition of Rs. 10 lacs thereby disallowing the deduction claimed u/s. 80GGC and 80G of the Act. 4. The assessee filed appeal before the CIT(A). The CIT(A) also dismissed the appeal of the assessee as ex-parte. 5. There was a delay of 90 days in filing appeal. The reasons given by the assessee appears to be genuine, hence delay is condoned. 6. The ld. A.R. submitted that the before both the authorities, the assessee could not appear and filed the details, therefore, the matter may be remanded back to the file of the CIT(A). 7. The ld. D.R. relied upon the assessment order and the order of the CIT(A). 8. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that the CIT(A) has passed ex-parte order, therefore, it will be appropriate to remand this issue back to the file of the CIT(A) for proper adjudication of the issues after taking Printed from counselvise.com I.T.A No. 2344/Ahd/2025 Ravi Suryakantbhai Shah, A.Y. 2019-20 4 cognizance of the assessee’s details and the submissions. The assessee is directed to fully co-operate with the proceedings and will not take any unnecessary adjournments. 9. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 25-02-2026 Sd/- (Suchitra Kamble) Judicial Member a.k. Ahmedabad : Dated 25/02/2026 आदेश क\u0006 \u0007\bत ल प अ\u000fे 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, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "