SOMABHAI RAIJIBHAI BHOI,ANAND V. THE ITO, WARD-5, ANAND

ITA 376/AHD/2025

AI Insights

This case involves an appeal by Somabhai Raijibhai Bhoi against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary issues in the appeal included the failure of the CIT(A) to set aside an order passed under section 144, the lack of proper opportunity afforded to the appellant, and the confirmation of additions made under sections 69A read with 115BBE of the Income Tax Act. The ITAT found that the assessee had not complied with previous notices and failed to provide necessary evidence, leading to the decision to remand the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669238 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.P SRIVASTAVA
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.376/Ahd/2025 (Assessment Year: 2017-18) Somabhai Raijibhai Bhoi, G-116 Nariman Complex, Beside Shreeman Shubhash Road, Anand-388001. [PAN :AKLPB4864 G] Vs. Income Tax Officer, Ward-5, Anand. (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri B.P Srivastava, Sr DR Date of Hearing 25.06.2025 Date of Pronouncement 26.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal is filed by the Assessee against the appellate order dated 20.12.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeals: 1. The Learned Commissioner of Income Tax(Appeals) erred in not setting aside the order passed u/s.144 despite amended provisions of section 251 made by Finance Act (2) of 2024. ITA No. 376/Ahd/2025 Somabhai R Bhoi Vs. ITO Asst. Year : 2017-18 - 2– 2. The Learned Commissioner of Income Tax (Appeals) erred in passing the order without affording proper opportunity to the appellant. 3. The Learned Commissioner of Income Tax (Appeals) erred in confirming the additions made in the assessment order u/s.69A rws 115BBE of the Act without proper appreciation of facts stated in the ground of appeal filed before him. 4. The appellant craves the right to add to or alter, substitute, delete or modify all or any of the above grounds of appeal. 3. On going through the record, we find that the notices were issued from time to time by the Ld.CIT(A), requesting the assessee to submit certain details/clarification/explanation to substantiate its claim. Despite of several notices issued, the assessee failed to submit any reply/supportive evidence before the Ld.CIT(A) and the appeal of the assessee was dismissed. At the time of hearing, we noticed that Ld.AR for the assessee has filed an adjournment application. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo, and a cost of Rs. 1,000/- is imposed on the assessee, the amount should be deposited into the “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO, who shall take it on record before passing the order giving effect to the order of the ITAT. The assessee shall submit all the relevant documents/evidence and comply with the notices issued by the Assessing Officer without seeking any unnecessary adjournments. ITA No. 376/Ahd/2025 Somabhai R Bhoi Vs. ITO Asst. Year : 2017-18 - 3– 4. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 26.06.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 26 .06.2025 MV 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 "