ADITYA PROHOUSE PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

The registry has noted that there is a delay of 234 days in filing the above appeal. The assessee explained that the e-mail communication of the Accountant was shown in Form No. 35. Since that Accountant resigned the job, the e-mail communications were not received by the assessee which has resulted in passing exparte appellate order. However on merits of the case, there cannot be any addition on account of payment of on-money on the purchase of property which were registered in the year 2012. Thus requested to condone the delay and set-aside the matter back to the file of Ld. CIT(A).

Ld. Sr. D.R. appearing for the Revenue has no serious objection in condoning the delay of 234 days. Thus the delay in filing the appeal is hereby condoned. Since the appellate order being an exparte order and in the interest of justice, we deem it fit to set-aside the matter back to the file of Ld. CIT(A) to decide the same on merits by imposing cost of Rs.5,000/- payable by the assessee to the I.T. Department within two weeks of receipt of copy of this order. On production of receipt for payment of cost, Ld. CIT(A) give proper opportunity of hearing to the assessee. Needless to say, the assessee should cooperate by filing all necessary details and written submission before Ld. CIT(A) to pass order on merits of the case.