IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING)

Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 120 & 121/SRT/2025 Asst. Years: 2011-12 & 2012-13 Hitesh Dahyabhai Patel Income Tax Officer Nr. Hanuman Temple, (Int. Tax.), Surat Kanbiwad, Amdhara, Vs Chikhli, Navsari, Gujarat-396521 PAN: AOLPP7675M (Respondent)

(Appellant)

Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Ms. Neerja Sharma, Sr.D.R.

Date of hearing : 06-05-2025 Date of pronouncement : 09-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee as against two separate appellate orders both dated 04.12.2024 passed by the Commissioner of Income Tax (Appeals)-13, Ahmedabad arising out of the reassessment orders passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’)

relating to the Assessment Years 2011-12 & 2012-13.

2. Ld. Counsel Shri Rasesh Shah appearing for the assessee submitted that the appeals were dismissed by Ld. CIT(A) since the assessee failed to electronically file the appeal in accordance with the provisions of Rule 45(2)(a)/(b).