UNIVERSAL MARKETING,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

The assessee by way of Notarized Affidavit through its one of the Partner explained that due to change in Chartered Accountant, the change in e-mail address was unnoticed by the assessee/Partnership Firm which has resulted in exparte reassessment order dated 19-05-2023 treating the cash deposits in the bank accounts of the Partnership Firm. The assessee also filed supporting affidavit from the practising Chartered Accountant that the appeal was outsourced to another Chartered Accountant, though the Chartered Accountant sought for adjournment to file the details, however due to inadvertent data loss resulting from a hard disc crash, necessary documentations could not be retrieved and made available before Ld. CIT(A) which has resulted in passing exparte appellate order. Therefore requested to one more opportunity be given to the assessee to represent its case before the Assessing Authority.

We have considered the submissions of the assessee and perused the materials available on record. Out of five hearings before Ld. CIT(A), assessee sought for adjournment twice and thereafter Ld. CIT(A) passed exparte appellate order. Considering the Notarized Affidavit filed by the assessee and the Chartered Accountant, we deem it fit to set-aside the matter back to the file of Jurisdictional Assessing Officer to redo the assessment by giving final opportunity of hearing to the assessee. Needless to say this final opportunity should be made use of by the assessee firm for passing order on merits of the case.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.