SHASHANK JAYENDRA RAJPUT,VADODARA V. THE ITO, WARD-3(1)(2), VADODARA

ITA 1698/AHD/2025

AI Insights

This case involves an appeal by Shashank Jayendra Rajput against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The primary issue was the non-compliance of the assessee in providing necessary details and explanations regarding the payment of advance tax as prescribed under Section 249(4)(b) of the Income Tax Act, 1961. The CIT(A) had dismissed the appeal due to these deficiencies. The Tribunal, considering the circumstances and in the interest of justice, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784628 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT AA SUDA NI
• Assessee Lawyers: HARJOTSINH KASSOWAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1698/Ahd/2025 (Assessment Year: 2012-13) Shashank Jayendra Rajput, 122 Kalakunj Society, Opp. Rushi Mandap, Karelibaug Water Tank Road, Vadodara-390001. [PAN :AOIPR3247 L] Vs. The Income Tax Officer, Ward-3(1)(2), Vadodara. (Appellant) .. (Respondent) Appellant by : Shri Harjotsinh Kassowal, AR Respondent by: Shri Rohit Aasudani, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 13.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 27.05.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. 2. On perusal of the records, it is observed that there was a deficiency in the appeal filed in Form No. 35. Consequently, deficiency letters were issued to the assessee on the following ground: Printed from counselvise.com ITA No. 1698/Ahd/2025 Asst. Year : 2012-13 - 2– “Neither the return of income has been filed nor an amount equal to the advance tax payable, as prescribed under Section 249(4)(b) of the Income Tax Act, 1961, has been paid or the particulars of such payment furnished.” However, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Furthermore, no application was made by the assessee under the proviso to Section 249(4) of the Act. Accordingly, the Ld. CIT(A) dismissed the appeal as not admitted. We also find that the assessee failed to comply before the Assessing Officer. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. In view of the above, and in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Assessing Officer for de novo assessment. The assessee is directed to furnish all relevant bank statements, submissions, and supporting documents in accordance with the provision of the Act before the Assessing Officer and to comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments. 3. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 13.11.2025. S /- Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 13.11.2025 MV Printed from counselvise.com ITA No. 1698/Ahd/2025 Asst. Year : 2012-13 - 3– 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 "