AJJAHAR GHANIWALA,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax, CIT(A), National Faceless Appeal Centre, Delhi, in proceeding u/s. 250 vide order dated 30/11/2023 passed for the assessment year 2017-18.

The grounds of appeal

Heard arguments of both the parties and perused the records available before us.

In this case, the assessment order has been passed on 16-12-2019 determining an addition of Rs. 36,01,500/- u/s. 69A of the Act. It is a fact on the record that the assessee has not complied to the notices issued by the Assessing Officer. Further, we also find that the assessee has not complied to the notices issued by the ld. CIT(A) also which led to passing of ex-parte order by ld. CIT(A). During the hearing, it was pleaded that given an opportunity, all the bills and invoices as well as the source of cash deposits would be explained to the Assessing Officer. The ld. D.R. fairly accepted to the proposal. Hence, keeping in view the facts, we direct the Assessing Officer to initiate assessment proceedings de-novo and pass an order in accordance with the provisions of the Income-tax Act.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 22-11-2024 Sd/- Sd/- (SUCHITRA KAMBLE) (DR. BRR KUMAR ) JUDICIAL MEMBER VICE PRESIDENT Ahmedabad : Dated 22/11/2024 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,