SHRI NAIMISHBHAI HARISHBHAI SHETH,RAJKOT vs. THE ACIT CIRCLE 2 (1) RAJKOT, RAJKOT

Shri Fenil H. Mehta, Learned Counsel for the assessee, at the outset, submitted that during assessment proceedings, due to mistake of Ld. Authorized Representative of assessee, the relevant documents and evidences could not be furnished. Therefore, Assessing Officer has passed ex- parte order. On appeal, before Ld.CIT(A), the assessee requested for adjournment in connection with notice of hearing issued on 02.04.2025 to gather the required documentary evidences which were vital for preparation of assessee`s submission, and to contest the assessee`s issue in appeal, under consideration, however, Ld. CIT(A) did not give further time to the assessee, to file more details documents and evidences to prove his claim and on the contrary, the Ld. CIT(A) dismissed the appeal of assessee. The Ld. Counsel for the assessee, contended that since the assessee wanted to submit required details and documents before ld. CIT(A), which assessee could not submit for the reasons stated above, therefore, now the assessee, wants to submit some more details and documents to prove his claim before the assessing officer, therefore, this lis of the assessee, may be remitted back to the file of the Assessing Officer, for fresh adjudication. Therefore, Ld. Counsel for the assessee, prayed before the Bench that one more opportunity should be given to the assessee to plead his case before Assessing Officer.