VINUBHAI SHANKARBHAI BRAHMBHATT,UMRETH V. THE ITO, WARD-2(1)(4), VADODARA

ITA 69/AHD/2025

AI Insights

This case involves an appeal by Vinubhai Shankarbhai Brahmbhatt against an exparte appellate order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The appeal was initially delayed by 344 days due to miscommunication and oversight by the assessee's son, who failed to notice email notices from the tax authorities. The Tribunal condoned the delay, accepting the explanation provided in a notarized affidavit. The primary issue arose from the dismissal of the assessee's earlier appeal due to non-response to email notices, which was attributed to the same miscommunication. The Tribunal, prioritizing natural justice, decided to remand the case for a fresh evaluation on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47289 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice; Recovery proceedings
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member Vinubhai Shankarbhai Brahmbhatt Near Raghunathji Mandir Vansol, Taluka: Umreth-387115, Gujarat, India PAN: ACMPB4980G (Appellant) Vs Income Tax Officer Ward-2(1)(4), Vadodara (Respondent) Assessee Represented: Shri Divyakant Parikh, A.R. Revenue Represented: Shri Rignesh Das, Sr. D.R. Date of hearing : 08-04-2025 Date of pronouncement : 11-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 29.11.2023 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 2017-18. ITA No. 69/Ahd/2025 Assessment Year 2017-18 I.T.A No. 69/Ahd/2025 A.Y. 2017-18 Page No Vinubhai Shankarbhai Brahmbhatt vs. ITO 2 2. The registry has noted that there is a delay of 344 days in filing the appeal before this Tribunal. The assessee vide Notarized Affidavit stated that he has given his son email id for communication, however his son working in polishing raw diamond at Surat not noticed of the email notices issued due to pressure of work and oversight, hence could not file the appeal within time. Against the exparte order, when notice of recovery of tax demand was received in assessee’s Mobile number on 07-12-2024, assessee moved to file the present appeal, thereby the delay of 344 days. The delay is neither willful nor intentional and also filed assessee’s son’s Notarized Affidavit explaining the delay. We are satisfied with the explanation offered by the assessee and thereby the delay in filing the appeal is hereby condoned. 3. The Ld. CIT(A) dismissed the appeal on the ground that the four notices sent to email id namely [e-mail] were not responded, thereby dismissed the appeal. This email address is nothing but that of the son of the assessee, where the delay in filing the appeal was condoned by this Tribunal. For the exparte appellate order also, the very same email miscommunication in the reason, therefore in the Principle of Natural Justice, we deem it fit to set aside the matter back to file Ld. CIT(A) and to give one more opportunity of hearing to the assessee and decide the appeal on merits. Needless to say that the assessee should make use of this final opportunity and file all necessary details, documents before Ld. CIT(A) to pass order on merits. I.T.A No. 69/Ahd/2025 A.Y. 2017-18 Page No Vinubhai Shankarbhai Brahmbhatt vs. ITO 3 3. In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose. Order pronounced in the open court on 11-04-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 11/04/2025 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 "