VINODBHAI DAHYABHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

Brief facts of the case is that the assessee is an individual engaged in the business of Dairy Products. For the Asst. Year 2017-18, assessee filed his Return of Income 28-03-2018 declaring total income was of Rs. 7,99,660/-. The return was taken for scrutiny assessment as cash deposit of Rs. 11,17,55,600/- made in his Bank of Baroda account out of which cash of Rs.1,39,14,120/- was deposited during demonetization period.

Aggrieved against the assessment order, assessee filed an appeal before Ld. CIT(A) who was given six opportunities of hearing between 09-02-2021 to 12-03-2024. In only one occasion, the assessee sought for adjournment and remaining five hearings the assessee failed to file any documents and represent its case, therefore Ld. CIT(A) in the absence of any details, dismissed the appeal for non-prosecution.

Aggrieved against the appellate order, assessee is in appeal before us requesting that one more opportunity be given to the assessee to demonstrate its case before Ld. CIT(A), however no evidence in support of its claim is being filed.

Ld. D.R. appearing for the Revenue submitted that no details furnished even before the assessing officer. Hence the appeal is liable to be dismissed.

We have given our thoughtful consideration and perused the materials available on record. Ld. Counsel undertook that assessee will file all the required details and evidences before Ld. CIT(A). Recording the above statements, the exparte appellate order is set aside to meet the ends of justice by imposing a cost of Rs. 5,000/- (Rs. Five Thousand only) payable to the Income Tax Department within 10 days of receipt of this order. In the result, the appellate order is hereby set aside with the direction to hear the appeal on merits by giving adequate opportunity of hearing to the assessee.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.