SAMIR FAKIRMAHAMAD MEMAN,MEHSANA vs. THE ACIT/DCIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

At the outset, the Ld. Counsel for the assessee, has invited our attention to the impugned order of the Ld. CIT(A) to submit that the Ld. CIT(A) has dismissed the appeal of the assessee in limine being barred by limitation.

1. The Ld. Counsel for the assessee has invited our attention to Page No.11 of the impugned order of the Ld. CIT(A) to show that there was a delay of seven months in filing the appeal before the Ld. CIT(A). It was duly explained before the Ld. CIT(A) that the email given to the Assessing Officer (AO) for serving of notices, etc. had changed, however, the concerned Chartered Accountant (CA) of the assessee did not inform the AO of the new email-id of the assessee. It was explained that, therefore, the notices of hearing sent by the AO did not come to the knowledge of the assessee and the case of the assessee remained unrepresented before the AO resulting into the passing of the ex-parte/best judgement assessment order. The Ld. Counsel for the assessee has submitted that this fact was duly explained before the Ld. CIT(A). However, the Ld. CIT(A) did not condone the delay and confirmed the addition made by the AO of Rs.5,59,04,518/- u/s.68 of the Act. The Ld. Counsel for the assessee has further submitted that the assessee has a fair case on merits and all the details and explanation relating to the alleged cash credits were duly furnished before the Ld. CIT(A). However, the Ld. CIT(A) simply dismissed the appeal of the assessee being barred by limitation. The Ld. Counsel for the assessee has submitted that since the assessee has a fair case on merits, the assessee may be given an opportunity to present his case before the Ld. CIT(A).

The Ld.DR, on the other hand, has relied upon the findings of the lower authorities. Samir Fakirmahamad Meman vs. ACIT/DCIT Asst. Year: 2014-15

Considering the overall facts and circumstances of the case, in our view, the interests of justice will be well-served if the assessee is given an opportunity to present his case before the Ld. CIT(A). Accordingly, the delay in filing the appeal before the Ld. CIT(A) is hereby condoned. The Ld. CIT(A) is directed to decide the case of the assessee on merits by way of a speaking order in accordance with law. The Ld. CIT(A), if he so requires, may call upon the remand report from the AO on any/all of the issues involved and thereafter will decide the appeal of the assessee after duly considering the explanation/evidences furnished by the assessee. The Ld. CIT(A) will issue notice to the assessee at the email given in appeal Form No.35 and the assessee will duly reply and furnish all the requisite details before the Ld. CIT(A).

With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.

अपीलाथ( / The Appellant 2. )/थ( / The Respondent. 3. संबंिधत आयकर आयु0 / Concerned CIT 4. आयकर आयु0)अपील (/ The CIT(A)- (NFAC), Delhi 5. िवभागीय )ितिनिध ,आयकर अपीलीय अिधकरण,अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड फाईल / Guard file.