SHAMBHUBHAI KESHABHAI PATEL,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 07.12.2019 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in passing the appellate order u/s 250 of the act without giving a proper opportunity of being heard overlooking the fact that the appellant is a retired senior citizen having age of more than 65 years residing in a village, Shambhubhai K Patel Vs. ITO Asst. Year : 2017-18 - 2– not a computer savvy and not acquaint with emails/internet etc. and hardly checks any emails or any notices on the Income Tax portal regularly.

2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in passing the ex parte appellate order u/s 250 of the Income Tax Act which is against the principle of natural justice.

3. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in upholding the addition of Rs. 28,94,216/ on account of unexplained money u/s 69A of the Income Tax Act.

4. The Appellant prays that the addition of Rs. 28,94,216/- u/s 69A of the Income Tax Act should be deleted on facts as well as on law.

5. The appellant craves leave to add, alter and/or to amend any of the grounds stated.

3. 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. The Ld. Counsel for the assessee prayed that, given an opportunity, due compliances will be made and all the details/clarification/explanation would be provided to the revenue authorities. Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for conducting assessment de-novo. The assessee shall submit all the relevant bank statement/submission/document before the Ld. CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.