SANJAY GHANSHYAMDAS TAHILRAMANI,VADODARA V. INCOME TAX OFFICER, VADODARA

ITA 505/AHD/2025

AI Insights

This case involves an appeal by Sanjay Ghanshyamdas Tahilramani against an exparte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arose from a reassessment order under section 144 read with section 144B of the Income Tax Act, 1961, for the Assessment Year 2020-21. The assessee faced delays in receiving notices due to inactive contact details on the Income Tax Portal, leading to an exparte order. The Tribunal considered the assessee's explanations and documents, including a notarized affidavit and the original return filed, and decided to allow the appeal for statistical purposes, directing a re-hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717113 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 05-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Sanjay Ghanshyamdas Tahilramani Shop No. 4, Shailraj Complex, Opp. Baroda Dairy, Makarpura Road, Gujarat-390010 PAN: AQOPT0560A (Appellant) Vs Income Tax Officer, Ward-3(1)(4), Vadodara (Respondent) Assessee Represented: Shri Jayesh Dhanani & Shri Mehul KIshnani, A.Rs. Revenue Represented: Shri Nitin Kulkarni, Sr. D.R. Date of hearing : 20-08-2025 Date of pronouncement : 22-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 22.08.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte reassessment order passed under section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21. ITA No. 505/Ahd/2025 Assessment Year: 2020-21 Printed from counselvise.com I.TA No. 505/Ahd/2025 A.Y. 2020-21 Page No Sanjay Ghanshyamdas Tahilramani Vs. ITO 2 2. The registry has noted that there is a delay of 125 days in filing the above appeal. The assessee explained by way of Notarized Affidavit, there was a delay of 158 days in filing the appeal before Ld. CIT(A) also because of Mobile Number and email id which was mentioned in the Income Tax Portal were inactive. Further in appeal before Ld. CIT(A) in Form No. 35, assessee categorically mentioned not to send the hearing notices through email but requested for physical hearing notices which were not served on the assessee, which has resulted in passing exparte appellate order. Further the assessee placed on record, the original return filed before the Assessing Officer and Audit Report and requested to condone the delay in filing the above appeal. 3. Per contra, Ld. Sr. D.R. appearing for the Revenue strongly opposed the delay in filing the appeal and requested to sustain the order passed by the Lower Authorities. 4. We have given our thoughtful consideration and perused the materials available on record. It is seen from Form No. 35 which is statutory form for filing appeal before Ld. CIT(A), assessee categorically not to send notices through email. However Ld. CIT(A) sent first hearing notice dated 17-05-2024 to submit the documentary evidence of date of service of the assessment order and further reminders sent on 07-06-2024 and 31-07-2024 and there was no response from the assessee. Therefore Ld. CIT(A) refused to condone the delay and dismissed the appeal filed by the assessee. It is further stated that in the Notarized Affidavit, after the Income Tax Department created attachment of assessee’s bank Printed from counselvise.com I.TA No. 505/Ahd/2025 A.Y. 2020-21 Page No Sanjay Ghanshyamdas Tahilramani Vs. ITO 3 account, he came to know about the exparte appellate order which has resulted in filing this appeal with a delay of 125 days. Considering the explanation offered by the assessee, we deem it fit to impose a cost of Rs. 5,000/- payable by the assessee to condone the delay of 125 days in filing the appeal before this Tribunal. The cost is to be paid within two weeks of receipt of this order and the cost payment receipt to be produced before Ld. CIT(A). Further we direct the Ld. CIT(A) to give one more opportunity of hearing to the assessee and explain the delay and then pass order on merits of the case by giving physical hearing notice. Needless to say, the assessee should cooperate by filing all necessary documents, affidavit explaining the delay before Ld. CIT(A) for passing order on merits. 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 22 -08-2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 22/08/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) Printed from counselvise.com I.TA No. 505/Ahd/2025 A.Y. 2020-21 Page No Sanjay Ghanshyamdas Tahilramani Vs. ITO 4 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "