VIPUL N. AMBANI,MUMBAI vs. ASST CIT 2(3), MUMBAI

ACIT 2(3) Shri Vipul N. Ambani बिधम/ 5th floor, Churchgate, 4A, Rizvi Park, 5A, Mumbai-400 020 Altamount Road, Vs. Mumbai-400036 स्थायीलेखासं./जीआइआरसं./PAN No. AABPA6889Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Vijay Mehta & Shri AnujKisnadwala, AR प्रत्यथीकीओरसे/Respondentby : Ms. Pooja Swaroop, DR सुनवाईकीतारीख/ : 25/04/2018 Date of Hearing घोषणाकीतारीख / 29/05/2018 : Date of Pronouncement आदेश / O R D E R

Per Sandeep Gosain, Judicial Member:

Shri Vipul N. Ambani 2. The brief facts of the case are thatassessee is individual and the main source of income to the assessee is salary income and house property. The return of income for the year under consideration was filed on 31.07.11 declaring total income of Rs. 56,42,950/-. Later on, the case was selected for scrutiny and after serving statutory notices and seeking reply, order of assessment u/s 143(3) was passed by AOthereby making additions under different heads.

Aggrieved by the order of AO, assessee preferred appeal before Ld. CIT(A) and Ld. CIT(A) after considering the case of both the parties, dismissedthe appeal of the assessee. Now before us, the assessee has preferred the present appeal.

Shri Vipul N. Ambani 4. We have heard counsels for both the parties on this application dated 25.04.18 for leading additional evidence and afterperusing the affidavit filed by the assessee which is at page no. 5 of the paper book, we find that assessee was ex-parte before Ld. CIT(A). It was submitted that because of lack of proper legal advice, the assessee could not file required documents which are in the shape of credit card statements, bank statement of companies, ledger account, etc. All these documents are contemporary in nature and beyond the scope of tampering and also goes to the roots of the matter. Therefore, while keeping in view the above submissions, we allow the application of assessee and admit the additional evidences moved by the assesse which is in the shape of details of credit card payments, bank statements, ledger account, which are at page no. 7 to 57 of paper book.