SOMABHAI RAIJIBHAI BHOI,ANAND vs. THE ITO, WARD-5, ANAND

(Assessment Year: 2017-18) Somabhai Raijibhai Bhoi, Income Tax Officer, Vs. G-116 Nariman Complex, Ward-5, Beside Shreeman Shubhash Anand. Road, Anand-388001. [PAN :AKLPB4864 G] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri B.P Srivastava, Sr DR Date of Hearing 25.06.2025 Date of Pronouncement 26.06.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 20.12.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

Somabhai R Bhoi Vs. ITO Asst. Year : 2017-18 - 2– 2. The Learned Commissioner of Income Tax (Appeals) erred in passing the order without affording proper opportunity to the appellant. 3. The Learned Commissioner of Income Tax (Appeals) erred in confirming the additions made in the assessment order u/s.69A rws 115BBE of the Act without proper appreciation of facts stated in the ground of appeal filed before him.

4. The appellant craves the right to add to or alter, substitute, delete or modify all or any of the above grounds of appeal.

3. On going through the record, we find that the notices were issued from time to time by the Ld.CIT(A), requesting the assessee to submit certain details/clarification/explanation to substantiate its claim. Despite of several notices issued, the assessee failed to submit any reply/supportive evidence before the Ld.CIT(A) and the appeal of the assessee was dismissed. At the time of hearing, we noticed that Ld.AR for the assessee has filed an adjournment application. We also find that the assessee has not even complied before the Assessing Officer. Having gone through the fact, we hold that the no prejudice will be caused to the revenue if the Assessing Officer is allowed to examine the details/explanation submitted by the assessee. Hence, the matter is remanded to the Assessing Officer for conducting assessment de-novo, and a cost of Rs. 1,000/- is imposed on the assessee, the amount should be deposited into the “Prime Minister Relief Fund” and the receipt shall be submitted before the JAO, who shall take it on record before passing the order giving effect to the order of the ITAT. The assessee shall submit all the relevant documents/evidence and comply with the notices issued by the Assessing Officer without seeking any unnecessary adjournments.