VINUBHAI JAYANTIBHAI SAGAR,SABARKANTHA V. THE ITO, WARD-1, HIMATNAGAR

ITA 492/AHD/2025

AI Insights

This case involves an appeal by Vinubhai Jayantibhai Sagar against an exparte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arose from an assessment order under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2016-17. The assessee claimed that the CIT(A) ignored his request not to send hearing notices through email, leading to an exparte order. Additionally, the assessee, being semi-literate and unaware of the exparte order until recovery proceedings were initiated, filed the appeal with a significant delay, which he sought to explain through a notarized affidavit. The Senior Departmental Representative did not object to the delay being condoned and the matter remitted back to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398357 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Recovery proceedings
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T. R. Senthil Kumar, Judicial Member Vinubhai Jayantibhai Sagar 01, Sagar Vas, Vadali, Sabarkantha Gujarat-383235 PAN: BIQPS5708E (Appellant) Vs The ITO, Ward-1, Himatnagar (Respondent) Assessee Represented: Shri Pritesh L Shah, A.R. Revenue Represented: Shri Sudhakar Verma, Sr.D.R. Date of hearing : 03-06-2025 Date of pronouncement : 06-06-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 10.11.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. ITA No: 492/Ahd/2025 Assessment Year: 2016-17 I.T.A No. 492/Ahd/2025 A.Y. 2016-17 Page No Vinubhai jayantibhai Sagar vs. ITO 2 2. At the outset, the assessee claimed that in Form NO. 35 of the appeal filed before Ld. CIT(A) categorically mentioned not to send the hearing notices through email. Without noticing the same, Ld. CIT(A) issued four hearing notices between 21-06-2023 to 14-0- 2023 which was not complied by the assessee which has resulted in passing exparte appellate order. Further the Registry has noted that there is a delay of 398 days in filing the above appeal. The assessee by way of a Notarized Affidavit explained that he is semi- literate person not having knowledge of Income Tax laws. The same were handled by local ITP. Hence not aware of the exparte appellate order passed by the Ld. CIT(A). However when recovery proceedings were initiated, he has engaged the Chartered Accountant from Ahmedabad and filed the present appeal with the delay of 398 days. The delay is neither intention nor wanton, but the circumstances mentioned above and requested to condone the delay. 3. Ld. Sr. D.R. appearing for the Revenue has no objection in condoning the delay and remit the matter back to the file of Ld. CIT(A) to decide the case on merits. 4. We have heard the rival submission and perused the materials available on record. We are satisfied with the reasons explained by the assessee in the Notarized Affidavit. Thus we hereby condone the delay of 398 days in filing the above appeal. Since the assessee was served hearing notices through email, now Ld. CIT(A) is directed to issue physical notice of hearing to the assessee and decide the appeal on merits of the case. Needless to say that the assessee I.T.A No. 492/Ahd/2025 A.Y. 2016-17 Page No Vinubhai jayantibhai Sagar vs. ITO 3 should make use of this opportunity by filing all relevant material and evidences before Ld. CIT(A) and to pass order on merits of the case. 5. In the result, the appeal filed by the Assessee allowed for statistical purpose. Order pronounced in the open court on 06-06-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 06/06/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद "