VIRAL MALAYBHAI BHOW,AHMEDABAD V. THE ITO, WARD-7(2)(1), AHMEDABAD

ITA 2024/AHD/2025

AI Insights

The case involves an appeal by Viral Malaybhai Bhow against an exparte order from the Commissioner of Income Tax (Appeals), which arose from a reassessment order under section 147 read with section 144B of the Income Tax Act, 1961, for the Assessment Year 2018-19. The appellant contested the CIT(A)'s decision, claiming that the order was passed without proper consideration of the merits and based on incorrect statements regarding adjournment requests. The Tribunal found merit in the appellant's plea for a fair hearing and directed the CIT(A) to reconsider the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829132 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Ahmedabad
• Assessment Year: misc
• Appeal Filed On: 29-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GIVING ONE MORE
• Keywords: Set aside; Reopening of assessment; Validity of assessment
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T. R. Senthil Kumar, Judicial Member Viral Malaybhai Bhow- Individual 18, Hans Residency, Next to Gwalia Sweet Shop, Near Samutkarsh Hall, Prahlad Nagar, Ahmedabad-380015 Gujarat PAN: AFYPB0092A (Appellant) Vs Income Tax Officer, Ward-7(2)(1), Ahmedabad (Respondent) Assessee Represented: Shri K.C.Thaker, A.R. Revenue Represented: Shri Saresa Kartik Laxmanbhai, Sr. D.R. Date of hearing : 15-01-2026 Date of pronouncement : 16-01-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the exparte appellate order dated 27-08-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 ITA No: 2024/Ahd/2025 Assessment Year: 2018-19 Printed from counselvise.com I.T.A No. 2024/Ahd/2025 A.Y. 2018-19 Page No Viral Malaybhai Bhow vs. ITO 2 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. 2. The Grounds of Appeal raised by the assessee are as follows: 1. The learned CIT (A) has erred in law and on facts in passing an exparte order and in dismissing the appeal, based on factually incorrect statement to the effect, \"It is pertinent that the appellant has not sought any adjournment during the appellate proceedings\", when except for the last notice dt.08-08-2025, adjournment requests were made in respect of the previous hearing notices. 2. The learned CIT (A) has further erred in law and on facts in not passing the appellate order considering merits of the case and dealing with all the grounds of appeal, keeping in view the detailed 'Statement of Facts supporting Grounds of Appeal, and the explanations and supporting documentary evidence referred to therein and available on record on the Portal. 3. The learned CIT (A) has also erred in law and on facts in dismissing the appeal, leaving Ground of appeal No. 1 and 2 undecided, whereby validity of proceedings u/s. 147 of the Act and validity of assessment made u/s. 147 of the Act, has been contested. 4. The learned CIT (A) has also erred in law and on facts in not deleting the additions of Rs.38,25,661/- and Rs.50,00,000/-, considering the submissions and documentary evidence available on record of the appellant. 5. On the facts and in the circumstances of the case and in law, the learned CIT (A) ought not have passed exparte order, ought to have decided the appeal considering the merits of the case as indicated in the 'Statement of Facts supporting Grounds of Appeal, ought to have quashed the proceedings u/s. 147, and annulled the assessment under appeal being void ab initio, and ought to have deleted the additions of Rs.38,25,661/-and Rs.50,00,000/-. 6. It is therefore prayed that the order u/s. 250 passed by the CIT (A) may be quashed and set aside, proceedings u/s. 147 may be quashed, the assessment under appeal may be annulled and the additions of Rs.38,25,661/- and Rs.50,00,000/-may be deleted. 3. Ld. Counsel appearing for the assessee submitted that the assessee sought for adjournment in the earlier four hearings before Ld. CIT(A) between 01-05-2023 to 20-12-2024, however not sought Printed from counselvise.com I.T.A No. 2024/Ahd/2025 A.Y. 2018-19 Page No Viral Malaybhai Bhow vs. ITO 3 for adjournment on the final hearing on 08-08-2025. Whereas Ld. CIT(A) dismissed the appeal for non-prosecution without adjudicating the matter on merits. Ld. Counsel pleaded that though the assessee raised legal ground on the reopening of assessment as well as on merits of the case, the assessee be given one more opportunity of hearing before Ld. CIT(A). 4. Ld. Sr. D.R. appearing for the Revenue has no serious objection in setting-aside the matter back to the file of Ld. CIT(A) to decide the case on merits. 5. Considering the rival submissions, the exparte appellate order passed by Ld. CIT(A) is hereby set-aside with a direction to the Ld. CIT(A) to decide the grounds of appeal including jurisdiction of reopening of assessment raised by the assessee by giving one more opportunity of hearing to the assessee. Needless to say the assessee should make use of this final opportunity to file all relevant details, documents and cooperate for disposal of the appeal without seeking unnecessary adjournment. 6. In the result, the appeal filed by the assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 16 -01-2026 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 16/01/2026 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- Printed from counselvise.com I.T.A No. 2024/Ahd/2025 A.Y. 2018-19 Page No Viral Malaybhai Bhow vs. ITO 4 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 Printed from counselvise.com "