VISHWA INFRASTRUCTURE,AHMEDABAD V. ITO, CIRCLE 3(1)(1), AHMEDABAD, AHMEDABAD

ITA 950/AHD/2025

AI Insights

The case involves Vishwa Infrastructure appealing against an ex-parte order from the Commissioner of Income Tax (Appeals), which was due to the non-receipt of notices by the assessee. The assessee had changed their email ID but failed to update it on the Income Tax Portal, leading to all communications being sent to an outdated email. This resulted in the assessee being unaware of the notices and unable to respond, prompting the ex-parte decision. The Tribunal, considering the circumstances and in the interest of natural justice, decided to set aside the previous order and remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779482 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 30-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: SULABH PADSHAH
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 950/Ahd/2025 (Assessment Year: 2018-19) Vishwa Infrastructure, 806, Milestone, Nr. Drajiven Cinema, Drive-in-Road, Thaltej, Ahmedabad-380054 [PAN :AALFV 3582 B] Vs. The Income Tax Officer, Circle 3(1)(1), Ahmedabad (Appellant) .. (Respondent) Appellant by : Shri Sulabh Padshah, AR Respondent by: Shri Abhijit, Sr DR Date of Hearing 16.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 14.08.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2018-19. 2. The assessee has raised various grounds of appeal; however, the primary grievance urged before us during the course of hearing is that the impugned order passed by the Ld. CIT(A) is ex-parte, owing to non-receipt of notices due to a communication lapse arising from issues with the registered email ID. 3. In support of the claim, Ld. AR submitted that the delay in filing the appeal and the non-compliance before the Ld. CIT(A) were due to circumstances beyond his control. The assessee explained that he had changed his email ID but Printed from counselvise.com ITA No. 950/Ahd/2025 Vishwa Infrastructure Vs. ITO Asst. Year : 2018-19 - 2– failed to update the same on the Income Tax Portal. Consequently, all notices, intimations, and orders were sent to the previously registered email ID, which the assessee no longer accessed. Due to this lapse, the assessee was unaware of the notices issued by the Ld. CIT(A) and was therefore unable to respond in a timely manner. Vide its submission dated 29.04.2025, the assessee further submitted that the delay was not deliberate or intentional but was caused due to a genuine technical lapse. It was also emphasized that no prejudice has been caused to the Revenue due to the delay, and the assessee is now fully prepared to comply with all directions and notices issued by the Revenue Authorities without seeking unnecessary adjournments. 4. On perusal of the records, we observe that the Ld. CIT(A) had issued multiple notices through electronic means, which went unresponded to by the assessee. Consequently, the appeal was dismissed ex-parte. However, considering the explanation offered by the assessee and in the interest of natural justice, we are of the view that the assessee deserves one more opportunity to present its case before the Ld. CIT(A). Accordingly, we set aside the impugned order passed by the Ld. CIT(A) and restore the matter to his file for adjudication afresh, after affording a reasonable opportunity of being heard to the assessee. The assessee is directed to comply with all the notices issued by the Ld. CIT(A), without seeking unnecessary adjournments. 5. In the result, the appeal of the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 17.10.2025. Sd/- Sd/- (SIDDHARTHA NAUTITAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 17.10.2025 **btk Printed from counselvise.com ITA No. 950/Ahd/2025 Vishwa Infrastructure Vs. ITO Asst. Year : 2018-19 - 3– आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation words processed by Hon’ble VP on his PC on 16.10.2025 2. Date on which the typed draft is placed before the Dictating Member 16.10.2025 3. Other Member… 16.10.2025 4. Date on which the approved draft comes to the Sr.P.S./P.S ..16.10.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement …17.10.25 6. Date on which the fair order comes back to the Sr.P.S./P.S 17.10.2025 7. Date on which the file goes to the Bench Clerk ..17.10.2025. 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…………………………………… Printed from counselvise.com "