PURNIMABEN ASHOKKUMAR THAKKAR,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

The assessment order passed u/s.144 r.ws 144B of Income Tax Act by the Assessing Officer and confirmed by the first appellate authority u/s. 250 is bad in law and deserved to be uncalled for.

The assessing Officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs.45,68,687/-. The same deserves to be deleted.

The appellant craves to reserve his right to add, alter, amend or delete any ground of appeal during the course of hearing. Asst.Year –2020-21 - 2–

The Assessing Officer has provided six opportunities to the assessee to furnish the explanation with regard to the capital gain earned. Owing to the failure of the assessee to furnish any details, an order u/s.144 r.w.s 144B of the Act has been passed by the AO.

Aggrieved assessee filed an appeal before the Ld.CIT(A), who dismissed the appeal of the assessee in-limine, owing to the delay of 101days in filing the appeal.

As there is a clear defect on the part of the assessee and also keeping in view that the Ld.CIT(A) has not adjudicated the issues on merits of the case, in the interest of justice, the matter is remanded to the Ld.CIT(A) with directions to adjudicate the issues on merits of the case. The assessee is also directed to produce all the necessary evidences which she rely upon before the Ld.CIT(A).

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