KARNAVATI DEVELOPERS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-2(1)(2), AHMEDABAD

On the facts and circumstances of the case as well as law on the subject, Ld. CIT(A) has erred in passing an ex-parte order without discussing grounds on merits. Asst. Year : 2017-18 - 2– 3. On the facts and circumstances of the case as well as law on the subject, Ld. CIT(A) has erred in not appreciating that assessee was unaware of several hearing notices, as the same were issued to the email vasudev.tulip@gmail.com, ID whereas the email ID mentioned in Form-35 for communication of notices was hardikvora.ca@gmail.com.

On the facts and circumstances of the case as well as law on the subject. Ld. CIT(A) has erred in confirming addition of reduction of WIP amounting to Rs.2,48,11,928/- as to income of assessee.

On the facts and circumstances of the case as well as law on the subject. Ld. CIT(A) has erred in confirming addition of entire credit entries in the bank amounting to Rs. 13,15,000/- as unexplained income u/s 69A of the Act

On the facts and circumstances of the case as well as law on the subject, Ld. CIT(A) has erred in confirming order u/s 144 of the Act without considering that the same is passed without considering submission of assessee

It is prayed that order passed by the Ld. CIT(A) may please be quashed.”

The assessee, through various grounds, i.e. Ground Nos. 1-4, has challenged the ex-parte order of the Ld. CIT(A) and also the additions made by the Assessing Officer u/s 144 of the Act, i.e. additions made by the Assessing Officer on account of reduction in WIP amounting to Rs. 2.48 crore and unexplained bank credits u/s. 69A of the Act amounting to Rs. 13.15 lakh.

During the course of hearing, the assessee submitted that the notices from NFAC were sent to an incorrect email ID i.e. vasudev.tulip@gmail.com instead of the one mentioned in Form-35 i.e. hardikvora.ca@gmail.com. Due to this mismatch, the assessee remained unaware of the appellate proceedings. An affidavit and portal screenshots were filed in support. Considering the ex-parte order of the Ld. CIT(A), and in the interest of justice, we are of the view that the assessee deserves Asst. Year : 2017-18 - 3– one more opportunity to present its case. Accordingly, the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) to decide the appeal afresh, after providing due opportunity to the assessee. The assessee is directed to cooperate in the proceedings without fail.

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

अपीलाथ / The Appellant 2.  थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.