Agrawal Rajeshkumar Babulal HUF Vs DCIT (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, passed a consolidated order disposing of three appeals filed by two different assessees against separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeals pertained to Assessment Year (AY) 2015-16 in one case and AYs 2017-18 and 2018-19 in the other. Since common issues were involved, the Tribunal heard and decided the matters together.
In ITA No. 2076/Ahd/2024 relating to AY 2015-16, the assessee challenged various additions and disallowances upheld by the CIT(A). The grounds included: addition of ₹15,05,313 on account of income reported in Form 26AS; remand of addition of ₹4,01,81,634 to the Assessing Officer without adjudicating the issue; disallowance of ₹11,85,978 under section 40(a)(ia); addition of ₹2,88,589 under section 14A; disallowance of ₹21,72,779 under section 43B; and addition of ₹1,00,69,987 towards prior period expenses.
In ITA Nos. 2085 and 2086/Ahd/2024 concerning AYs 2017-18 and 2018-19, the assessee raised common grounds stating that the CIT(A) erred in dismissing the appeals ex-parte and in upholding additions made during assessment without deciding them on merits.
The Tribunal noted that the appeals were filed with delay—223 days in one case and 101 days in each of the other two appeals. The assessees filed separate applications for condonation of delay, explaining that they were unaware of the online appellate orders passed by the CIT(A). According to their submissions, they came to know about the orders only upon receiving SMS or calls from the Department regarding demand payment. Thereafter, they verified the portal and became aware of the appellate orders.
