MITALBEN RAHULKUMAR SHAH ,ANAND vs. INCOME TAX OFFICER WARD 1 ANAND, ANAND

The assessee has raised the following grounds of appeal: (1) Under the facts and circumstances of case Ld.CIT(A) has erred in dismissing the appeal on wrong ground of limited. He ought to have decided the matter on merits as mentioned in statement of facts.

On going through the record, I find that notices u.s.250 of the Act were issued on 09.11.202, 15.03.2024, 29.05.2024 and 10.06.2024 requesting the assessee to submit certain details/clarification/explanation. However, in pursuance to the same the assessee failed to submit any reply. On the other hand, the Ld. DR for the revenue submitted that assessee failed to give the sufficient reason for condonation of delay in fling the appeal. The Ld. CIT(A) dismissed the appeal of the assessee, as not maintainable. I also find that assessee has not complied even before the Assessing Officer, hence, in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de-novo. The assessee shall comply with the notices issued by the Assessing Officer failing which the Assessing Officer would be at liberty to initiate penalty proceeding as per the provisions of the Act.

In the result, the appeal of the assessee is allowed for statistical purposes.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,