SHRI DHARMESH A. PATEL,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(4), AHMEDABAD

PER Ms. MADHUMITA ROY - JM:

Both the appeals filed by the assessee are directed against the order passed by the Commissioner of Income Tax (Appeals)-I, Ahmedabad both dated 22.08.2014 under section 143(3) r.w.s. 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) arising out of the order dated 28.03.2013 passed by the ACIT, Central Circle-1(4), Ahmedabad for the Assessment Years 2009-10 & 2010-11 respectively.

Since both the appeals relate to the same assessee, these are heard analogously and are being disposed of by a common order.

ITA Nos. 3434 & 3435/Ahd/2014 Dharmesh A. Patel vs. ACIT Asst.Years –2009-10 & 2010-11 - 2 - 2. At the time of hearing of the instant appeal, the Learned Advocate appearing for the assessee submitted before us that the assessee could not placed the relevant documents in support of his case before the authorities below and further was unable to explain the clarification sought for by the said authorities in regard to the issues including the investment of immovable properties as well as the addition on account of unaccounted purchase and that of the cash deposit made in the bank account due to the specific reason that the father of the assessee, since deceased, was suffering from various health problems since 2013. In the month of January 2014 his medical condition deteriorated and he was also admitted to the hospital at Ahmedabad; he thereafter lost his speaking and comprehension abilities and ultimately after a prolonged ill suffering left for his heavenly abode on 29th October, 2014. He has also filed the relevant medical documents relating to such illness of father of the assessee. Under these circumstances, he prayed for setting aside the issue to the file of the Learned AO for re-adjudication of the issue afresh. The Learned DR, on the other hand with his all fairness has not made serious objection to such submissions made by the Learned AR.

Taking into consideration the entire aspect of the matter, particularly, the reason for not being able to represent assessee’s case before the authorities below, we find it fit and proper to set aside the issue to the file of the Learned AO to adjudicate the same afresh upon taking into consideration the evidences

ITA Nos. 3434 & 3435/Ahd/2014 Dharmesh A. Patel vs. ACIT Asst.Years –2009-10 & 2010-11 - 3 -

on record and also the evidences which the assessee may choose to file at the time of hearing of the appeal. However, we make it clear that the assessee will also co-operate with the Learned CIT(A) and will not taken unnecessary adjournment whatsoever.

Sd/- Sd/- ( WASEEM AHMED) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 18/10/2019 PritiYadav, Sr.PS 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)-I, Ahmedabad. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 17.10.2019 (Dictation Pages 2) 2. Date on which the typed draft is placed before the Dictating Member 17.10.2019 3. Other Member…………. 4. Date on which the approved draft comes to the Sr.P.S./P.S 17.10.2019 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………

ITA Nos. 3434 & 3435/Ahd/2014 Dharmesh A. Patel vs. ACIT Asst.Years –2009-10 & 2010-11 - 4 -