SUKHDHAM RESIDENCY,VADODARA V. THE ACIT, CIRCLE-2(1)(1), VADODARA

ITA 1338/AHD/2024

AI Insights

The case involves Sukhdham Residency, the appellant, against the Assistant Commissioner of Income Tax, the respondent, concerning the assessment years 2015-16 to 2018-19. The appeals were filed against the orders passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, which were dismissed due to non-submission of required documents by the appellant. The appellant cited severe personal and financial difficulties as reasons for the non-compliance. The Tribunal found the reasons acceptable and remanded the case for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 41033 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-10-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 08-07-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PROTHVIRA J M EENA; SANJAY KUMAR
• Keywords: Set aside; Reasonable cause
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1337 to 1340/Ahd/2024 (Assessment Years: 2015-16 to 2018-19) Sukhdham Residency, Survey No. 643 & 644, Opp. Tirth Tenament, Waghodia Dabhoi Ring Road, Vadodara-390019 Vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Vadodara [PAN No.ACBFS5665E] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Prothviraj Meena, CIT D.R. & Shri Sanjay Kumar, Sr. DR Date of Hearing 24.10.2024 Date of Pronouncement 24.10.2024 O R D E R PER DR. BRR KUMAR - ACCOUNTANT MEMBER: These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi, vide orders dated 04.06.2024 & 06.06.2024 passed for A.Ys. 2015-16 to 2018-19. Since common facts and issues for consideration are involved for the years under consideration, the appeals for all the assessment years are being taken up together. 2. The Grounds of Appeals are common in all the appeal, so we are taking only the grounds of ITA No. 1337/Ahd/2024 for A.Y. 2015-16:- “1. The Learned CIT (A) has dismissed appeal filed by appellant against the AO order u/s. 147 r.w.s. 144 of the act due to circumstances beyond the ITA Nos. 1337 to 1340/Ahd/2024 Sukhdham Residency vs. ACIT Asst. Years –2015-16 to 2018-19 - 2– control of the appellant and appellant could not make their submission before Learned CIT(A). 2. An appellant could not above to submit required Documents and Information on time during the course of assessment proceeding because of personal, social and Financial problems faced by managing partner of appellant firm i.e. Partner is in imprisonment and various criminal cases had been filed me and firm and medical issue and deal of Father. 3. Appellant hereby pray to remand case back to CIT(A) for fresh hearing. 4. I hereby pray your honour to in view of above reasonable causes for non-compliances, Appellant hereby pray for set aside order of Assessing officer. 5. Your appellant craves to add/alter any of the grounds of appeal on or before the date of final hearing.” 3. At the time of hearing none appeared on behalf of the assessee. 4. We have heard and perused the material on record. 5. The Ld. CIT(A) has dismissed the appeal filed by the assessee as no submissions were made before him. The assesse prayed that they could not submit all required details during the assessment proceedings because of the personal, social and financial problems faced by the managing partner of the appellant firm, wherein he was in imprisonment. 6. We find that the reasons given by the assessee is acceptable. Since, no prejudice would be caused to the Revenue, we remand the matter to the AO to conduct assessment proceedings de-novo after service of notice to the assessee. The AO would be at liberty to invoke penalty provisions as per the act in case of non-compliance to the notice by the assessee. ITA Nos. 1337 to 1340/Ahd/2024 Sukhdham Residency vs. ACIT Asst. Years –2015-16 to 2018-19 - 3– 7. In the result, the appeal of the assessee is allowed for statistical purposes for A.Y. 2015-16. 8. In the combined result, all the appeals of the assessee are allowed for statistical purposes. The order is pronounced in the open Court on 24.10.2024 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. BRR KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 24/10/2024 TANMAY, Sr. PS TRUE COPY 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, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 24.10.2024 2. Date on which the typed draft is placed before the Dictating Member 24.10.2024 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S 24.10.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .10.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 25.10.2024 7. Date on which the file goes to the Bench Clerk 25.10.2024 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 Dispatch of the Order…………………………………… "