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Income Tax Appellate Tribunal, AHMEDABAD ‘A’ BENCH, AHMEDABAD
Per Pramod Kumar, AM:
By way of this appeal, the assessee appellant has raised the grievance, as set out below, against the ex-parte order dated 28.12.2017 passed by the learned CIT(A) for the assessment year 2010-11.
“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(Appeals) has erred in passing ex-parte, non- speaking order without considering merits of the matter. 2. On the facts and circumstances of the case as well as law on the subject, the learned CIT (Appeals) has erred in confirming addition of Rs.4,63,500/- on account of unexplained/undisclosed cash deposit in bank account.
ITA No.652/Ahd/2018 Assessment Year: 2010-11 Page 2 of 2 3. It is therefore prayed that the above addition/disallowance made by the Assessing Officer and confirmed by CIT (Appeals) may please be deleted.”
When this appeal was called out for hearing, it has been noticed that the appeal has been dismissed ex-parte and as such the issue raised by the assessee, as reflected in the grounds of appeal, has not been examined on merits by the learned CIT(A). In this view of the matter and with the consent of learned Departmental Representative, the matter is remitted to the file of learned CIT(A) for the limited purpose of adjudicating above grievance. While doing so, learned CIT(A) will give yet another opportunity of hearing to the assessee and decide the matter on merits in accordance with law.
In the result, appeal is allowed for statistical purposes. Pronounced in the open court today on the 25th June, 2018.
Sd/- Sd/- Madhumita Roy Pramod Kumar (Judicial Member) (Accountant Member) Dated: 25th June, 2018 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File
By order
Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad