ITAT Restores Appeal to CIT(A) for De Novo Adjudication, Upholding Timely Filing of the Appeal [Read Order]
The tribunal noted that the CIT(A) had not addressed the substantive issues of the case, and therefore directed that the matter be re-examined afresh, ensuring a valid notice of hearing was issued to the assessee
![ITAT Restores Appeal to CIT(A) for De Novo Adjudication, Upholding Timely Filing of the Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-De-Novo-Adjudication-Commissioner-of-Income-Tax-taxscan.jpg "ITAT Restores Appeal to CIT(A) for De Novo Adjudication, Upholding Timely Filing of the Appeal [Read Order]")
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restored the appeal filed by the assessee to the Commissioner of Income Tax (Appeals) [CIT(A)] for de novo adjudication, upholding that the appeal was filed within the prescribed time limit. Khodidas Vandas Patel Discretionary Trust,appellant-assessee,appealed against the order dated 09.03.2024,passed by CIT(A), National...
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restored the appeal filed by the assessee to the Commissioner of Income Tax (Appeals) [CIT(A)] for de novo adjudication, upholding that the appeal was filed within the prescribed time limit.
Khodidas Vandas Patel Discretionary Trust,appellant-assessee,appealed against the order dated 09.03.2024,passed by CIT(A), National Faceless Appeal Centre [ NFAC ] under section 250 of the Act for the Assessment Yea r(AY) 2020-21.
The assessee raised several grounds of appeal. It was argued that the CIT(A) erred in not condoning the delay in filing the appeal, although it was within the 30-day limit. The assessee also claimed that tax was calculated at the maximum rate instead of the correct rate, resulting in an excess demand of ₹27,069. Additionally, the charging of interest under Sections 234B and 234C for ₹3,240 and ₹1,366, respectively, was disputed.
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The CIT(A) summarily dismissed the assessee's appeal, stating that there was an 81-day delay in filing the appeal from the date of the rectification order issued under section 154 of the Act.
The assessee submitted that the appeal was filed before the CIT(A) on 04.10.2021, within the prescribed time, after receiving an email dated 14.09.2021. The copy of the email was reviewed.
The two member bench comprising Dr.B.R.R Kumar ( Vice President ) and Suchitra Kamble ( Judicial Member ) upon reviewing the order of the CIT(A), noted that the issue had not been adjudicated on its merits. Since the appeal was filed on time and the CIT(A) had not addressed the merits, the tribunal decided to restore the matter to the CIT(A) for de novo adjudication, with a valid notice of hearing sent to the assessee via email.
In short,the appeal filed by the assessee was allowed for statistical purposes.
To Read the full text of the Order CLICK HERE
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