NILESH RAMESHBHAI DESAI,VALSAD vs. ITO, WARD -4, NAVSARI

On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given to the appellant, but the assessee failed to furnish requisite explanations and reply before theLd. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the AO and dismissed the appeal of the assessee as ex-parte. We also find that the assessee remained non-compliant before the Ld. CIT(A) and failed or furnish any documentary evidence to substantiate his claim. Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all necessary details, clarifications, and Asst. Year: 2012-13 - 2– explanations would be furnished to the revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the AO for de novo adjudication. The assessee shall submit all the relevant details and documents before the AO and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments. In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 23.01.2026. (SUCHITRA R. KAMBLE) VICE-PRESIDENT Surat; Dated23.01.2026 **SAMANTA आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant