SHASHANK JAYENDRA RAJPUT,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 27.05.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.

On perusal of the records, it is observed that there was a deficiency in the appeal filed in Form No.

Consequently, deficiency letters were issued to the assessee on the following ground: Asst. Year : 2012-13 - 2– “Neither the return of income has been filed nor an amount equal to the advance tax payable, as prescribed under Section 249(4)(b) of the Income Tax Act, 1961, has been paid or the particulars of such payment furnished.” However, the assessee remained non-compliant and failed to furnish the requisite details or explanations before the Ld. CIT(A). Furthermore, no application was made by the assessee under the proviso to Section 249(4) of the Act. Accordingly, the Ld. CIT(A) dismissed the appeal as not admitted. We also find that the assessee failed to comply before the Assessing Officer. 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. In view of the above, and in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Assessing Officer for de novo assessment. The assessee is directed to furnish all relevant bank statements, submissions, and supporting documents in accordance with the provision of the Act before the Assessing Officer and to 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.