Vikulkumar Naranbhai Panchal vs. ITO

Parties Involved

Facts Summary

The assessee, Vikulkumar Naranbhai Panchal, filed an appeal against an ex-parte appellate order dated 28-03-2024 passed by Addl./JCIT(Appeals)-2, Ludhiana. The order was related to an assessment order passed under section 144 of the Income Tax Act, 1961 for the assessment year 2012-13. The assessee submitted that the time provided between 04-03-2024 to 18-03-2024 was very short and without giving adequate time to represent the case. The assessee also claimed that the Addl. Commissioner(A) failed to consider the statement of facts and documents filed along with the appeal. The Departmental Representative (DR) had no serious objection in setting aside the matter back to the file of Addl. CIT(A) for adjudication on merits.…

Legal Issues

• 1. Whether the ex-parte appellate order should be set aside?
• 2. Whether the matter should be sent back to the file of Addl. CIT(A) for adjudication on merits?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Aminesh Agrawal v/s Income Tax Officer

  Nagpur bench

• Abhishek Jain vs. Commissioner of Income Tax

  Delhi Bench benchAY 2017-18, 2018-19Partly Allowed

• Bimal Kumar Gutgutia Vs. Income Tax Officer, Ward-3(1), Deoghar

  Ranchi bench

• CRS Infra Projects Limited vs. Income Tax Officer, Ward-6(4), Delhi

  Delhi Bench ‘B’ benchAY 2011-12Allowed

• Smt. Asha Thakur Vs. ITO, Ward-3(1), Raipur (C.G.)

  Raipur bench

• GAURAV GUPTA VS. NATIONAL E-ASSESSMENT

  Delhi Bench benchAY 2019-20Allowed