RAMJIBHAI GANESHBHAI MANGUKIYA,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(6), SURAT

The brief facts of the case are that the assessee had filed return of income for A.Y 2012-13 on 15.10.2012, declaring total income of Rs.5,87,550/-. The AO had received an information that the assess had sold an immovable property for a consideration of Rs.30,00,000/- along with 13 other co-owners. On the basis of this information the case of the assessee was reopened by issue of notice u/s 148 of the Act on 30.03.2019. In the course of assessment, the AO had made inquiries with the Sub-Registrar and it transpired that the stamp duty value of the property was Rs.2,31,08,750/-. On the basis of this information the AO had made addition of Rs.22,11,963/- in the hands of the assessee u/s 50C of the Act. The assessment was completed u/s.143(3) r.w.s. 147 of the Act on 22.09.2022 at a total income of Rs.30,02,420/-.

Aggrieved with the order of the Assessing Officer, the assessee had filed an appeal before the First Appellate Authority which was decided by the Ld. Addl. CIT(A) vide impugned order and the appeal of the assessee was dismissed.

Now the assessee is second appeal before us. The assessee has raised the following grounds of appeal:

It is therefore prayed that above addition made by assessing officer and confirmed by Addl/JCIT (A)-6, Chennai may please be deleted.

Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appellant.

Shri Sapnesh Sheth, Ld. AR appearing for the assessee submitted at the outset, that no compliance could be made before the Ld. Addl. CIT(A), who had dismissed the appeal of the assessee without deciding the matter on merits. He explained that the email ID mentioned in Form No.-35 for sending the communication was srshethtax@gmail.com but the notices were sent by the Ld. Addl. CIT(A) on a different email ID. The assessee remained unaware of the notices of Ld. Addl. CIT(A) and no compliance could be made before him. The Ld. AR, therefore, requested that the assessee may kindly be allowed another opportunity for making compliance by setting aside the matter to the file of Ld. Addl. CIT(A).

Per Contra, Shri Ajay Uke, confirmed that the notices of Ld. Addl. CIT(A) were not sent on the email ID as mentioned in Form No.-35 but on an altogether different mail ID. He, therefore, had no objection to setting aside the matter to the file of Ld. Addl. CIT(A) for allowing another opportunity to the assessee.

| Wehave considered the request of the assessee. It transpires that the Ld. Addl. CIT(A) did not send the notices to the assessee on the email ID as mentioned in Form No.-35 but on a different email ID. As a result, the assessee could not make any compliance before him and the matter was not adjudicated by the Ld. Addl. CIT(A) on merits. In the interest of justice, we deem it proper to set aside the matter to the file of Ld. CIT(A) with a direction allow another opportunity to the assessee for making compliance. The Ld. Addl. CIT(A) is directed send notices to the assessee on email ID as mentioned Form No.-35. The assessee is also directed to keep tracking the notices of Ld. Addl. CIT(A) on all the email ID communicated to the Department and also on the Departmental portal and thereafter make due compliance before him.

In the result, the appeal of the assessee is allowed for statistical purposes.