PRADEEPKUMAR N. VASUDEWANI,,RAJKOT vs. INCOME TAX OFFICER, WARD-2(1)(5),, RAJKOT

PER MAHAVIR PRASAD- JM:

This appeal has been preferred by the assessee against the order of the Ld. CIT(A)-02/0296/2015-16 dated 21/02/2017 arising from assessment order dated 30/11/2015 and following grounds have been taken:- “The Grounds of Appeal mentioned herein below are without prejudice to one another. 1. The reassessment order u/s. 144 r.w.s. 147 is bad in law. 2. The reopening of assessment is bad in law. 3. The Ld. Assessing Officer has erred in law as well as on facts in making addition of Rs. 10,75,000/- on account of alleged ‘On Money’ paid on purchase of residential unit. The Ld. CIT(A) has erred in not condoning the delay and admitting the appeal of the appellant.” 2. At the time of hearing Ld. AR requested that assessee could not appear before the Ld. AO and thereafter in appeal

ITA No.243/Rjt/2017, Asst.Year – 2008-09 - 2 -

alsobefore the Ld. CIT(A) assessee could not appear and requested this case may kindly be set aside to the file of the CIT(A) for deciding the matter afresh. We accede the request of the Ld. AR subject to the condition that assessee will pay a fine of Rs. 10,000/- to the Income Tax department within three months from the receipt of this order. The CIT will hear the appeal only after the production of receipt of Rs. 10,000/- paid by the assessee in favour of the department. Thus, appeal is set aside to the file of the CIT(A) for a fresh disposal as per provisions of law in terms and condition stated above.

This Order pronounced in Open Court on 06/03/2019

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/03/2019 Tanmay True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1 अपीलाथ� / The Appellant 2 ��यथ� / The Respondent. 3 संबं�धत आयकर आयु�त / Concerned CIT 4 आयकर आयु�त(अपील) / The CIT(A)-5, Ahmedabad 5 �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6 गाड� फाईल / Guard file.

आदेशानुसार/BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Rajkot