FILTER CONCEPT PRIVATE LIMITED,AHMEDABAD , GUJARAT vs. THE INCOME TAX OFFICER , CIRCLE 2(1)(1) AHMEDABAD, AHMEDABAD

The assessment order passed u/s.143(1) of Income Tax Act by the Assessing officer and confirmed by the first appellate authority u/s.250 is bad in law and deserved to be uncalled for. Asst. Year : 2023-24 - 2–

The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs.1,11,84,753/-. The same deserves to be deleted.

The appellant craves to reserve his right to add, alter, amend or delete any ground of appeal during the course of hearing.

On perusal of the record, we find that there was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. . Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant statements and documents before the Ld. CIT(A) and shall comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments.

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

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीयŮितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.