SHRI RAJUBHAI A DESIA,AHMEDABAD vs. ITO, WARD-3(3)(4), AHMEDABAD

The instant appeal filed by the assessee is directed against the order dated 06.11.2017 passed by the Ld. CIT(A)-7, Ahmedabad arising out of the order dated 28.10.2016 passed by the ITO, Ward-3(3)(4), Ahmedabad under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2014-15.

It appears from the records particularly the order passed by the Ld. CIT(A) that in spite of fixing the matter on several occasions the assessee neither appeared nor filed any adjournment application. In that view of the matter the Ld. CIT(A) confirmed the addition made by the Ld. AO.

During the appellate proceeding a notice sought to be served upon the assessee but could not be served. The same was returned to the authorities since the premises were - 2 - Shri Rajubhai A. Desai vs. ITO A.Y. 2014-15 found locked. As regards, service of notice the Ld. Counsel appearing for the assessee submitted before us that there is some disputes between the family members and the assessee, therefore, residing in a different place and thus notice was not received. Such submissions made by the Ld. CIT(A) seems to be genuine in view of the particular fact that from the records it appears that the assessee made an application 14.03.2019 with a request to the Ld. CIT(A) that he has not received any order passed by the Ld. CIT(A) and further asked for the order, if any, passed by the Ld. CIT(A).

On the other hand, we find that the Ld. AO considering a written notes of submission filed by the assessee decided the issue against the assessee though factually no document/evidence were seem to have been considered by the Ld. AO while deciding the matter wherein the source of cash deposit in the bank were found to be unexplained by the assessee before the Ld. AO which goes to the root of the matter.

In the result, the appeal filed by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 17/11/2021