BHRUGESH ATULVADAN LAKHIARA,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 10.02.2025 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeals:
The learned CIT(A) erred in law and on facts in not granting the adequate opportunity of being heard to the appellant during the course of appellate proceedings, such opportunity should have been granted in the interest of justice.
The learned CIT(A), NFAC erred in law and on facts in confirming the addition of Rs.34,66,400/- made under section 16A of the Income Tax Asst. Year : 2018-19 - 2–
Act, 1961 with the contention of accommodation entry, such addition is requested to be deleted.
At the outset, the Ld. Counsel for the assessee pleaded that the assessee could not file submission before the Assessing Officer. The Ld. Counsel further prayed that, given an opportunity due compliances will be made before the Assessing Officer. Since the order of the Ld. CIT (A) is also an ex-parte without adjudication of the issues on merits, we hold that no prejudice will be caused to the revenue if an opportunity is given to the assessee to represent his case before the Assessing Officer. Hence, the matter is remanded to the Assessing Officer for conducting assessment de- novo.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 06.05.2025 (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
()
Ahmedabad; Dated 06.05.2025
Asst. Year : 2018-19
- 3–
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
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.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.