VITHAL LALLUBHAI BARIA,VADODARA V. THE ITO, WARD-1(2)(2) (PREVIOUSLY ITO, WARD-1(2)(5), VADODARA

ITA 586/AHD/2025

AI Insights

This case involves an appeal by Vithal Lallubhai Baria against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, which dismissed his appeal ex-parte for not providing a reasonable opportunity to be heard and for an inordinate delay in filing the appeal. The tribunal found that the assessee had not complied with the procedural requirements at both the assessment and appellate stages. However, considering the circumstances, including the COVID-19 pandemic, the tribunal remanded the case for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315674 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVINDRA
• Assessee Lawyers: HEMANT SUTHAR
• Keywords: Condonation of delay; Opportunity of being heard; Period of limitation; Capital Gains; Time period of passing order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.586/Ahd/2025 (Assessment Year: 2012-13) Vithal Lallubhai Baria, B-5, Tilaknagar, Opp. Gotri Octroi Naka, Vadodara-390021. [PAN :AKDPB5585 G] Vs. Income Tax Officer, Ward-1(2)(2), (Previously ITO, Ward 1(2)(5), Vadodara. (Appellant) .. (Respondent) Appellant by : Shri Hemant Suthar, AR Respondent by: Shri Ravindra, Sr DR Date of Hearing 08.05.2025 Date of Pronouncement 13.05.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 14.03.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. 2. The assessee has raised the following grounds of appeals: 1. The Ld. CIT (Appeals), National Faceless Appeal Centre (NFAC), Delhi has grossly erred in law and in facts in dismissing the appeal ex-parte without affording reasonable opportunity of being heard to the appellant. The appeal of the appellant may kindly be restored to the file of the Ld. CIT ITA No. 586/Ahd/2025 Vithal L Boria Vs. ITO Asst. Year : 2012-13 - 2– (Appeals) and may please be directed to afford reasonable opportunity of being heard. 2. The Ld. CIT(A), NFAC has further erred in law and in facts in dismissing the appeal without adjudicating the grounds of appeal on merits on the ground that there is in ordinate delay of more than one year in filing the appeal and that the appellant has not furnished sufficient cause. The Ld. CIT(A) has failed to appreciate that the assessment order dated 05.12.2019 was received by the appellant on 06.03.2020 and the appeal is filed on 18.01.2021 due to Covid-19 pandemic prevalent in the country during the time which is to be treated as filed within the limitation period in accordance with the order of the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 dated 23.03.2020. The appeal of the appellant may kindly be restored to the file of the Ld. CIT(A) and he may please be directed to admit the appeal condoning the delay. 3. The Ld. CIT(A), NFAC has erred in law and in facts in not adjudicating the ground raised by the appellant in respect of the addition made by the Ld. A.O. to the tune of Rs. 17,10,146/-, being Short Term Capital Gains. The addition of Rs. 17,10,146/-being bad in law and in facts is prayed to be allowed. 4. Your appellant craves liberty to add, alter, amend substitute or withdraw any of the ground(s) of appeal hereinabove contained. 3. On going through the record, we find that notices of hearing were issued on several occasions, but the assessee failed to submit the substantial document and also there was delay in filing the appeal before the Ld.CIT(A). The Ld.CIT(A) dismissed the appeal of the assessee since the assessee failed to furnish sufficient cause for condonation of delay in filing the appeal. We also find that assessee had not complied even before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de- novo. The assessee shall submit all the submission/documents and ITA No. 586/Ahd/2025 Vithal L Boria Vs. ITO Asst. Year : 2012-13 - 3– comply with the notices issued by the authorities without seeking any unnecessary adjournments. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. The order is pronounced in the open Court on 13.05.2025 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 13.05.2025 MV आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "