KAMLESHKUMAR JAIN,BARMER vs. THE ITO, WARD-1(2)(2), AHMEDABAD

That on facts, and in law, the learned NFAC ought to have held that the entire re-opening of assessment u/s 147 is bad in law and void ab-initio.

That the learned NFAC has grievously erred in law and on facts in confirming the addition of Rs.27,55,000/- made u/s 69A of the Act in respect of alleged unexplained credits in Joint Bank Account of appellant and appellant’s wife.” Asst. Year : 2012-13 - 2–

On going through the record, we find that Ld. CIT(A) has accorded five opportunities of hearing to the assessee. Despite this, the assessee neither filed the requisite submissions/documents nor sought any adjournments. Consequently, the Ld. CIT(A) proceeded to dismiss the appeal in limine. However, considering that the appeal was disposed of without adjudicating on the merits of the grounds raised, and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(A) for fresh adjudication de novo, after affording due and reasonable opportunity of being heard to the assessee. The assessee shall submit all the submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments.

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

अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबंधत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. वभागीय तनध, आयकर अपील#य अधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड( फाईल / Guard file.