SMT. NAJMUNNISHA ALIBHAI PATEL,ANAND vs. THE ITO, WARD-1 (PREVIOUSLY ITO, WARD-4), ANAND

The Ld. CIT (Appeals), National Faceless Appeal Centre (NFAC) has erred in law and in facts in dismissing the appeal ex-parte without affording reasonable opportunity of being heard. The appeal of the Smt. Najmunnisha A Patel Vs. ITO Asst. Year : 2017-19 - 2–

The Ld. CIT(A), NFAC has erred in law and in facts in confirming the action of the Ld. A.O. in the addition of an amount of Rs. 14,23,000/- holding that the deposit made in the bank account represents the unexplained / undisclosed income of the appellant. The Ld. CIT(A), NFAC should have directed the Ld. AO to make proper inquiry before confirming the addition of Rs. 14,23,000/- which is made without making proper inquiry about the source of cash deposited in bank account.

Your appellant craves liberty to add, alter, amend, substitute or withdraw any of the ground(s) of appeal hereinabove contended.

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 de novo assessment, after affording due opportunity of being heard to the assessee.The assessee shall submit all the relevant bank statement/submission/document before the Smt. Najmunnisha A Patel Vs. ITO Asst. Year : 2017-19 - 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.