RAJENDRAKUMAR RAOJIBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

Notice issued u/s 148 datd.06.04.2022 is bad in law as the same is issued without acquiring valid juri iction and accordingly, order passed u/s 144B r.w.s 147 dated.09.03.2024 and demand notice issued u/s 156 are bad in law for want of issuance of valid notice u/s 148. Rajendrakumar R Patel Vs. ITO Asst. Year : 2018-19 - 2–

Ld. CIT(A) erred in law and on facts in confirming the addition Rs.3,41,255/- being alleged deemed income earned by the appellant without appreciating facts and law of the case properly.

At the outset, the Ld. Counsel for the assessee submitted that the assessee was unable to appear before the Ld. CIT(A) owing to the service of notices issued to the email address not being updated by the assessee. The Ld. Counsel for the assessee prayed that, given an opportunity, due compliance 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 submissions/documents before the Ld. CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

In the result, the appeal filed by 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.