Mayur Kanubhai Patel Vs ITO (ITAT Ahmedabad)
In the case of Mayur Kanubhai Patel Vs Income Tax Officer (ITO), the Income Tax Appellate Tribunal (ITAT) Ahmedabad dealt with an appeal concerning Assessment Year (AY) 2018-19. The appeal was filed by the assessee against the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), under Section 250 of the Income-tax Act, 1961. The case arose due to a disallowance of expenditure amounting to ₹17,17,527, which the assessee contested as unwarranted. The original assessment order, issued under Section 143(3) read with Section 144B of the Act, was a result of the assessee’s non-compliance with notices issued by the Assessing Officer (AO).
During the proceedings before ITAT, the counsel for the assessee argued for an opportunity to address the procedural non-compliance before the AO. The tribunal acknowledged the importance of ensuring due process and decided to remit the case to the AO for fresh adjudication. It directed the AO to provide the assessee with a fair opportunity of being heard, enabling compliance and a de novo assessment. The tribunal allowed the appeal for statistical purposes, emphasizing adherence to principles of natural justice.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
