AMI RAMESHCHANDRA MEHTA (ALIAS AMI DEEPAK ZALA),AHMEDABAD vs. THE ITO, WARD-5(2)(2), AHMEDABAD

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 24.01.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

1. Because the National Faceless Appeal Centre (NFAC) erred in law as well on facts and circumstances of the case while passing an ex-parte Appellate Asst. Year : 2017-18 - 2– order, thereby violating the basic fundamental principle of Natural Justice- "AUDI ALTERAM PARTEM ie. no one should be condemned unheard.

2. Because the National Faceless Appeal Centre (NFAC) has erred in law while dismissing the appeal of the appellant in Limine without appreciating the fact that show-cause notice dated 07.11.2019 issue by Ld. Assessing officer is a vague show-cause notice which has failed to serve its true perspective.

3. Because the National Faceless Appeal Centre (NFAC) has grievously erred in law by passing an ex-parte appellate order, thereby upholding the additions made by the Ld. Assessing Officer in the Assessment Order; notwithstanding the fact that there has been a double addition of the same Agricultural income of 19,50,772/- viz. first one being the addition of Exempt Net Agricultural Income of 19,50,772/- at the time when it was earned in cash and the other one being at the time when the said cash agricultural receipts amounting to 19,43,000/- were deposited in savings bank account with Central Bank of India (Account no. 3273378434 & 3318970081).

3. On perusal of the record, we find that the assessee was granted sufficient opportunities of hearing to furnish details, clarifications, and explanations in order to substantiate the source of the cash deposits. However, despite issuance of several notices by the Ld. CIT(A), the assessee failed to file any written submissions or supporting documents. Consequently, the Ld. CIT(A), in absence of any compliance from the assessee, upheld the action of the Assessing Officer and dismissed the appeal ex parte. Before us, Ld. Counsel for the assessee prayed that, given an opportunity, due compliances will be made and all the details/clarification/explanation would be provided to the revenue authorities to substantiate the source of cash deposits. Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de-novo adjudication. The assessee shall submit all the relevant bank statement/submission/document before the Ld. CIT(A) and comply with