SHRI MAHESHBHAI PARSHOTTAMBHAI PATEL,ANAND vs. ITO, WARD-3, ANAND

The addition to the tune of Rs. 33,33,334/- made by the Ld. AO on account of long term capital gain confirmed by the Ld. CIT(A) has been Shri Maheshbhai Parshottambhai Patel vs. ITO Asst.Year –2010-11 challenged before us. An application for condonation of delay by four months in filing the appeal before us has been filed by the assessee, an NRI who was in USA and came to India only on 10.07.2018. The neighbor of the assessee received the copy of the order passed by the Ld. CIT(A) on 15.02.2018 and only upon arrival of the assessee in India the same was handed over to him on 06.08.2018. The plea taken by the assessee seems to be genuine and hence the delay is condoned.

In fact, the appeal of the assessee was dismissed ex-parte in view of the fact that the notice under Section 142(1) though sent to the assessee’s residence non-appeared on the date fix for hearing. When the inspector of the Office of the department was deputed on 31.12.2015 to visit the premises of the assessee it was found locked. The said office bearer met the neighbor of the assessee but failed to get any contact number of the assessee. Ultimately the Ld. CIT(A) dismissed the appeal by upholding the order passed by the Ld. AO. The grounds that the assessee was in USA as stated by the assessee for not being able to appear before the Ld. CIT(A) and as reiterated by the Ld. AR seems to be genuine, keeping in view of the certificate of registration of the overseas citizen of India as authenticated by the Vice Consul, Consulate General of India, Houston and other relevant documents as on record before us.

In the present facts and circumstances of the case we, therefore, find it fit and proper to give a further opportunity of being heard to the assessee in adhere to the principal of natural justice and thus we allow the appeal by setting it aside to the file to the Ld. AO to consider the matter Asst.Year –2010-11 afresh upon giving an opportunity of being heard to the assessee and upon considering the relevant documents on record or any other document and/or evidence which the assessee may choose to file at the time of hearing of the matter. Hence, the assessee’s appeal is allowed for statistical purposes.

In the result, assessee’s appeal is allowed for statistical purposes. This Order pronounced in Open Court on 06/01/2021 (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/01/2021TANMAY, Sr. PS आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)-

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file.