VAIBHAV BABUBHAI PATEL,AHMEDABAD V. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

ITA 792/AHD/2025

AI Insights

The case involves Vaibhav Babubhai Patel, the appellant, who appealed against the order of the CIT(A) confirming an addition of Rs.1,51,38,750/- made by the Assessing Officer under section 56(2)(x) of the Income Tax Act, 1961, concerning the purchase of immovable property below the stamp duty value. The appeal was initially time-barred by 471 days, and the appellant filed a condonation of delay application citing improper notice as the reason for the delay. The Tribunal found merit in the appellant's argument regarding the lack of proper notice and the ex-parte nature of the CIT(A)'s order, leading to the decision to set aside the CIT(A)'s order and restore the matter for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841564 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 15-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV GARG
• Assessee Lawyers: RUSHIN PATEL
• Keywords: Condonation of delay; Set aside; Sale consideration of property below Jantri Value

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0015ी संजय गग\u001b, \u0011ाियक सद एवं \u0015ी नरे !साद िस\"ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.792/Ahd/2025 िनधा \u0010रण वष\u0010 /Assessment Year : 2018-19 Vaibhav Babubhai Patel 1, Jamnadas House Ambli-Bopal Road Daskroi Ahmedabad – 380 061 बनाम/ v/s. The DCIT Circle-4(1)91) Ahmedabad – 380 015 \u0014थायी लेखा सं./PAN: AFDPP 8672 F (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Rushin Patel, AR Revenue by : Shri Rajiv Garg, Sr.DR सुनवाई की तारीख/Date of Hearing : 26/11/2025 घोषणा की तारीख /Date of Pronouncement: 24/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 16/10/2023 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-19. 2. The appeal of the assessee is time-barred by 471 days. A separate application for condonation of delay has been filed. Printed from counselvise.com ITA No.792/Ahd/2025 Vaibhav Babubhai Patel vs. DICT Asst. Year : 2018-19 2 3. The assessee, in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs.1,51,38,750/- made by the Assessing Officer (AO) u/s.56(2)(x) of the Act on account of purchase of immovable property below stamp duty value/lesser value of consideration. 4. At the outset, the Ld. Counsel for the assessee has invited out attention to the impugned order of the Ld. CIT(A) to submit that the same is an ex- parte order of the Ld. CIT(A) In the application of condonation of delay, it has been mentioned that the Ld. CIT(A) served only first notice at the email- id mentioned in appeal Form No.35 before him. Thereafter, the Ld. CIT(A) sent notices on some other email-id which did not come to the notice of the assessee resulting into passing of the ex-parte order of the Ld. CIT(A). Even the assessee did not come to know the order of the Ld. CIT(A) resulting into delay in filing the present appeal. The Ld. Counsel for the assessee submitted that in the interests of justice, an opportunity be given to the assessee to present his case before the Ld. CIT(A). 5. Considering the aforesaid submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present his case before the Ld. CIT(A), however, subject to payment of reasonable costs. We accordingly direct that the assessee will deposit a sum of Rs.5,000/- in the Prime Minister’s National Relief Fund and will furnish the proof of such deposit before the Ld. CIT(A). Subject to fulfilment of the aforesaid condition, the impugned order of the Ld. CIT(A) is hereby set aside and the matter is restored to the file of the Ld.CIT(A) with a direction to decide the appeal of the assessee afresh in accordance with law. Needless to say, that the Ld.CIT(A) will serve the notices of hearing at the email mentioned in the appeal Form 35 before him. Printed from counselvise.com ITA No.792/Ahd/2025 Vaibhav Babubhai Patel vs. DICT Asst. Year : 2018-19 3 6. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 24/02/2026. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 24/02/2026 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)- 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , सूरत /AR,ITAT, Surat/Ahmedabad. 6. गाड\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT,Surat/Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 23.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 23.2.2026 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. : 24/2/26 7. Date on which the file goes to the Bench Clerk. : 24/2/26 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 "