MAHIPALSINH AMARSINH SOLANKI,AHMEDABAD vs. THE ITO, WARD-3(2)(3), AHMEDABAD

The notice issued by the AO u/s 148 to reopen the assessment is bad in law and void ab-initio for the reason that the amount mentioned in the reasons recorded and addition made in the assessment order is different. Further, no details are given in the reasons recorded and the assessment order.

The Ld. AO has erred in law and in facts in making the addition of Rs. 12,72,310/- to the income of the Assessee without appreciating the Mahipalsinh A Solanki Vs. ITO Asst. Year : 2011-12 - 2–

The Ld. AO has not granted enough opportunity and time to the applicant to submit necessary evidences to explain the source of cash deposits in the bank account.

The AO has not given details as to how he has arrived at the amount of Rs. 12,72,310/-as there is no such single transaction of cash deposits in the bank account.

Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any the above grounds of appeal before or at the time of hearing.

On perusal of the record, we find that the assessee was granted various opportunities of hearing to furnish details, clarifications, and explanations to substantiate the source of cash deposits. However, despite several notices issued by the Ld. CIT(A), the assessee failed to submit any submissions or supporting documents. Consequently, the Ld. CIT(A) upheld the action of the Assessing Officer and dismissed the appeal. We also find that the assessee even failed to submit any details/supporting evidence to prove the source of the cash deposit before the Assessing Officer. The Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided 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 conducting assessment de-novo. The assessee shall submit all the relevant bank statement/ submission/document before the Assessing Officer and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. 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.