SANJAYKUMAR DALPATBHAI SHAH,BANASKANTHA V. ASSESSMENT UNIT, NFAC, PRESENT JURIS. THE ITO, WARD-4, PALANPUR

ITA 446/AHD/2025

AI Insights

The case involves appeals by Sanjaykumar Dalpatbhai Shah against the ex-parte orders of the CIT(A) for the Assessment Years 2016-17 and 2017-18. The appeals were filed due to the assessee's inability to present necessary documents during the initial hearings, which was not intentional but necessary for proper adjudication. The CIT(A) had previously decided the appeals ex-parte after granting multiple opportunities to the assessee. The Income Tax Appellate Tribunal (ITAT) found merit in the assessee's request for another opportunity to present his case and thus restored the appeals to the CIT(A), imposing a condition of depositing Rs. 5,000 for each appeal to the Prime Minister's National Relief Fund.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772774 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. P. RASTOGI
• Assessee Lawyers: ASEEM THAKKAR

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA Nos.446/Ahd/2025 & 447/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Years : 2016-17 & 2017-18 respectively Sanjaykumar Dalpatbhai Shah Omkar Finance Paras Machinary Stores At Shihori, Tal-Kankrej Shihori Banaskantha – 385 550 बनाम/ v/s. Assessment unit, NFAC, Present Juris. The ITO Ward-4 Palanpur-385 001 \u0013थायी लेखा सं./PAN: AKUPS 3748 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Aseem Thakkar, AR Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 20/08/2025 घोषणा की तारीख /Date of Pronouncement: 28/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] of even date 02/01/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Years (AYs) 2016-17 and 2017-2018. 2. At the outset, the Ld.Counsel for the assessee has invited our attention to the impugned orders of the ld.CIT(A) to submit that the same are ex-parte Printed from counselvise.com ITA Nos.446 & 447/Ahd/2025 Sanjaykumar Dalpatbhai Shah vs.Assessment Unit, NFAC, Present Juris. The ITO, Ward-4 Asst.Years : 2016-17 & 2017-18 2 orders of the Ld.CIT(A). The Ld.Counsel inviting our attention to paragraph No.3 of the impugned order of the Ld.CIT(A) for AY 2016-17, has demonstrated that the assessee had prayed for an adjudication of the case as the assessee had to collect certain documents. In the impugned order, the Ld.CIT(A) observing that the assessee had already been granted four opportunities of hearing, thereafter proceeded to decide the appeal of the assessee ex-parte of the assessee. The Ld.Counsel for the assessee submitted that the non-prosecution of the appeal before the ld.CIT(A) was not intentional, rather, the assessee had to collect certain documents which was very necessary for proper adjudication of the case of the assessee. That the assessee had duly filed the application which was rejected. The Ld.Counsel has, therefore, submitted that the assessee has a fair case on merits and that, he may be granted one more opportunity to present his case before the Ld.CIT(A). We find that similar observations have been made by the Ld.CIT(A) for AY 2017-18 in paragraph No.3 of the impugned order. 3. The Ld.Departmental Representative for the revenue (DR) however, has relied upon the findings of the Ld.CIT(A). 4. Considering the rival submissions, in our view, the interests of justice will be well served, if the assessee is given an opportunity to present his case(s) before the Ld.CIT(A), however, subject to deposit of cost of Rs.5,000/-, in relation to each of the assessee’s appeal, to the Prime Minister’s National Relief Fund. Both the appeals are restored to the file of ld.CIT(A) for decision afresh, however, subject to furnishing of evidence before the CIT(A) by the assessee of deposit of Rs.5,000/- in each case, to the Prime Minister’s National Relief Fund. Printed from counselvise.com ITA Nos.446 & 447/Ahd/2025 Sanjaykumar Dalpatbhai Shah vs.Assessment Unit, NFAC, Present Juris. The ITO, Ward-4 Asst.Years : 2016-17 & 2017-18 3 5. In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the Open Court on 28 /08/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 28/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 20.82025 2. Date on which the typed draft is placed before the Dictating Member. : 26.82025/28.8.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 28.8.25 7. Date on which the file goes to the Bench Clerk. : 28.8.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "