Kalpeshkumar Kalidas Patel vs The ITO, Ward-4(2)(2) Ahmedabad

Parties Involved

Facts Summary

Kalpeshkumar Kalidas Patel, the assessee, filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 3.6.2024 for the Asst.Year 2011-12. The grounds raised by the assessee in the appeal included that the Commissioner of Income Tax (Appeals) passed an Ex Parte Order dismissing the appeal without providing reasonable opportunity of being heard to the appellant, confirmed the action of the Assessing Officer in issuing notice u/s.148 of the Income Tax Act, 1961 which is illegal and bad in law, and completed the assessment without serving statutory Notice u/s. 143(2) of the I.T. Act, 1961 on the Appellant. The addition involved was Rs.4,08,167/- which represented contract receipt on the basis of AIR information about the assessee having purchased immovable property worth Rs.5,00,000/- as per the specific information received from Sub-Registrar’s office.…

Legal Issues

• 1. The Commissioner of Income Tax (Appeals) passed an Ex Parte Order dismissing the appeal without providing reasonable opportunity of being heard to the appellant.
• 2. The Commissioner of Income Tax (Appeals) confirmed the action of the Assessing Officer in issuing notice u/s.148 of the Income Tax Act, 1961 which is illegal and bad in law.
• 3. The Commissioner of Income Tax (Appeals) completed the assessment without serving statutory Notice u/s. 143(2) of the I.T. Act, 1961 on the Appellant.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Abdul Asif Abdul Kadir Abdul v/s Income Tax Officer

  Nagpur bench

• ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025

  Kolkata Bench benchAY 2017-18Partly Allowed

• Ajit Madhukar Valsangkar vs. ACIT

  Pune bench

• Rajendra Shankarrao Jadhao v/s Dy. Commissioner of Income Tax

  Nagpur bench

• GAURAV GUPTA VS. NATIONAL E-ASSESSMENT

  Delhi Bench benchAY 2019-20Allowed

• Progressive Surface Systems Private Limited vs. Circle 13(1)(2)

  Mumbai Bench benchAY 2013-14Allowed