MRS. TRUPTI JATIN VYAS,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(2),, AHMEDABAD

The assessee has raised the following grounds of appeal:

That the Honourable CIT(A) erred in law as well as in the facts of the case in charging interest u/s 234A, 234B and 234F of the I.T Act. 4. The appellant craves leave to add, alter, amend, delete, substitute any of the grounds/ or take additional ground/s before or at any time of hearing of this appeal. 3. On going through the record, we find that the notices u/s.250 were issued on 10.10.2023, 20.10.2023, 04.12.2023 & 15.12.2023 requesting the assessee to submit certain details/clarification/ explanation. However, in pursuance to the same the assessee failed to submit any reply and sought adjournments. In the absence of any reply/evidence, Ld.CIT(A) confirmed the addition of Rs.48,00,000/- on account of unexplained money u/s.69A of the Act made by the Assessing Officer. Before us the Ld. Counsel for the assessee prayed that, given an opportunity, all the details/clarification/explanation would be provided to the revenue authorities. Since the primary adjudication of ground of appeal has not been taken by Ld. CIT(A), 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 submission/documents and comply with the notices issued by the authorities without seeking any unnecessary adjournments.