PINAKIN PATEL ,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

The registry has noted that there is a delay of 54 days in filing the above appeal. The assessee filed Notarized Affidavit stating that in the appeal before Ld. CIT(A), email address of the Partner was given in Form No. 35. However the Partner has not forwarded the hearing notices given by Ld. CIT(A), which has resulted in passing exparte appellate order. Further, it is explained that during the assessment proceedings before the assessing officer, the assessee’s father was not well so assessee could not file the details. In the meantime, assessee’s father also expired on 25-12-2023 which has also resulted in passing exparte reassessment order by the A.O. The only addition made by the A.O. is the unsecured loans credited in the bank account which are said to be repaid subsequently and the relevant materials namely bank accounts, confirmations and death certificate are filed for the first time before this Tribunal as fresh evidences. Therefore the assessee requested to set-aside the exparte orders passed by the Lower Authorities and also condone the delay in filing this appeal.

Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning and setting aside the exparte appellate order.

Recording the submissions of both sides, the delay of 54 days in filing the above appeal is hereby condoned and the appellate order is hereby set-aside and remanded to the file of Ld. CIT(A) with a direction to pass fresh order on merits by giving proper opportunity of hearing to the assessee, by giving physical hearing notice to the assessee. Needless to say, the assessee should make use of this final opportunity of hearing for passing order’s on merits.

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