UMEMABEN NAJMUDDIN BODELIWALA,GODHRA vs. THE ITO, WARD-1, GODHRA

The brief facts of the case are that the assessee had filed return of income for A.Y. 2017-18 on 30.10.2017 declaring income of Rs.3,41,330/- . On the basis of information that the assessee had made cash deposits

Aggrieved with the order of the AO, the assessee had filed an appeal before the first appellate authority, which was decided by the learned CIT(A) vide the impugned order and the appeal of the assessee was dismissed. Th

Now the assessee is in second appeal before us. The following grounds have been taken in this appeal:

Ms. Urvashi Sodhan, the Ld. AR of the assessee submitted that no compliance could be made before the Ld. CIT(A). Therefore, the Ld. CIT(A) had dismissed the appeal of the assessee without examining the matter on merits. The Ld. AR requested that the assessee may be allowed

Per Contra, Smt. Ananya Kulshresth, the Ld. Sr. DR had no objection if the matter was set aside to the file of Ld. CIT(A) for allowing another opportunity to the assessee.

We have considered the request of the assessee. It is found that the AO had allowed 5 opportunities to the assessee but no compliance was made on any of the dates and the source of cash deposits was not explained. The Ld. CIT(A) also had allowed 4 opportunities to the assessee but no compliance was made, apart from seeking adjournment on two occasions. The assessee has not explained the reason for non- compliance before the AO as well as before the Ld. CIT(A). We, therefore, deem it proper to impose a cost of Rs. 5,000/- on the assessee which should be deposited to Prime Minister National Relief fund, within a period of 15 days from the date of receipt of this order. Subject to the payment of cost, the Ld. CIT(A) is directed to allow one more opportunity to the assessee to explain the source of cash deposits made in the bank account. The assessee is also directed to make compliance before the Ld. CIT(A) in the course of set aside proceeding and produce the evidences/documents for the source of cash deposits and also any other detail/clarification as required by him. The Ld. CIT(A) may call for a remand report of the AO on the additional evidences filed before him. In case the assessee does not make compliance in the course of set aside proceeding, the Ld. CIT(A) will have liberty to pass order on merits, on the basis of materials available on record.

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