PRAVINBHAI MANILAL PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-2, PATAN

The assessee has come up in appeal challenging the assessment proceeding initiated by the Ld. AO under Section 147 of the Act. By way of revised grounds of appeal he has further challenged the approval of Additional CIT under Section 151 of the Act. The very jurisdiction of the Ld. AO to initiate the re-assessment proceeding has been challenged.

The above submission made by the Ld. Counsel for the assessee has not been controverted by the Ld. DR.

Upon perusal of the records it appears that before the Ld. AO the assessee did not cooperate in finalizing the issue; no evidence and/or explanation was offered by the assessee in support of his case and ultimately the assessment was finalized under Section 144 r.w.s. 147 of the Act. It was further been confirmed by the First Appellate Authority in the absence of any documentary evidence submitted by the appellant therein.

It is also a fact that the authorities below could not adjudicate the issue in the absence of proper assistance rendered by the assessee by filing written submissions and relevant evidences in support of his case. Moreso, the maintainability of the proceeding under Section 147 is also under challenge before us. Thus, under this present facts and circumstances of the case we find it fit to grant a further opportunity of being heard to the assessee. We, therefore, set-aside the issue to the file of the Ld. AO who adjudicate the matter upon granting an opportunity of being heard to the assessee and upon considering the evidences on record and the evidences which the assessee may choose to file at the time of hearing of the matter. We make it clear that the point of maintainability is being kept open for adjudication by the Ld. AO. Hence, the assessee’s appeal is allowed for statistical purposes.