SEJAL JATIN AMIN,ANAND vs. THE ITO, WARD-1 (PREVIOUSLY ACIT (OSD)-WARD-5), ANAND

The Ld. CIT (Appeals), NFAC has erred in law and in facts in dismissing the appeal by rejecting the condonation for delay in filing the appeal and Sejal Jain Amin Vs. ITO Asst. Year : 2011-12 - 2–

Without prejudice to the other grounds of appeal raised above, the Ld. AO has erred in law and in facts in passing the order u/s. 147 of the Act though the case is re-opened based on the evidences found in the search proceedings at the third party premises and thus, the assessment is required to be made u/s. 153C of the Act. Thus, the order so passed by the Ld. AO is without juri iction and deserves to be quashed as illegal and void.

Without prejudice to the other grounds of appeal raised above, the Ld. CIT(A) has erred in law and in facts in confirming the action of the Ld. A.O. in making addition of Rs. 97,98,500/- treating it as capital gain on sale of immovable property. The impugned addition of Rs. 98,98,500/- being bad in law and in facts is prayed to be deleted.

Your appellant craves liberty to add, alter, amend substitute or withdraw any of the ground(s) of appeal hereinabove contained.

On perusal of the record, we find that notices of hearing were issued on several occasions, however, the assessee failed to furnish the requisite documents. 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. We further note that the assessee had not complied even during the proceedings before the Assessing Officer. Before us, the Ld. Counsel for the assessee submitted that, if granted an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the Assessing Officer for de novo assessment. The assessee shall submit all the relevant bank statement/submission/document before the Assessing Asst. Year : 2011-12 - 3–

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. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.