PARITA B. SHAH LEGAL HEIR OF NIRMALABEN ARUN SHAH,MUMBAI vs. ITO 19 (2) (4), MUMBAI

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 07/07/2023 passed by NFAC Delhi for the quantum of assessment passed u/s.147 r.w.s. 144 for the A.Y.2011-12. 2. In various grounds of appeal assessee has challenged the appellate order on the ground that same has been passed Parita B Shah exparte order that order has been passed without providing assessee proper opportunity of being heard. Secondly, the assessment order passed without valid notice u/s.148 and lastly, the ld. CIT(A) has erred in confirming the addition on account of deposit in the bank account as ‘unexplained cash credit’ u/s. 68 of Rs.12,52,31,821/-.

3. Before us ld. Counsel submitted that the notices sent by the ld. CIT(A) through e-mail was not received as the e-mail was given by the earlier Chartered Accountant who had not informed the assessee. Accordingly, in the interest of justice he submitted that the matter should be restored back to the file of the ld. CIT(A). The ld. DR also does not have any objection when the matter is remanded back to the file of the First Appellate Authority.

4. On perusal of the impugned order, we find that ld. CIT(A) has not decided the issue on merits and has simply upheld the order of the ld. AO. Accordingly, in the interest of justice, we remand the issue raised before us to the file of the ld. CIT(A) to decide afresh and in accordance with law after giving due opportunity of hearing to the assessee. The assessee is also directed to update correct e-mail and address so that notice of hearing can be received.

Parita B Shah 5. In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 29th Dec, 2023.