VIKULKUMAR NARANBHAI PANCHAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(10), AHMEDABAD

At the outset, the ld. counsel appearing for the assessee submitted though the assessee filed the appeal along with all relevant materials namely copy of invoices, bank statements of Standard Chartered Bank along with the appeal memo Ld. Addl./JCIT(A) granted three hearing on 04-03-2024, 11-03-2024 and 18-03-2024 and passed the appellate order confirming the addition made by the Assessing Officer thereby dismissed the appeal filed by the assessee. Ld. counsel submitted that the time provided between 04-03-2024 to 18-03-2024 are very short and without giving adequate time to represent the case. Further, Ld. Addl. Commissioner(A) failed to consider the statement of facts and documents filed along with the appeal, thus, requested to set aside the matter back to the file of Addl. CIT(A) for adjudication on merits of the case by giving appropriate opportunity of hearing to the assessee. Ld. DR has no serious objection in setting aside the matter back to the file of Addl. CIT(A) for adjudication on merits.

Recording the above submissions of both sides, ex-parte appellate order is hereby set aside with a direction to the Addl. CIT(A) to pass fresh order on merits by giving appropriate opportunity of hearing to the assessee to represent his case. Needless to state that the assessee should make use of this final opportunity of hearing and furnish all the required details before Addl. CIT(A) for passing orders on merits.

In the result, the appeal filed by the assessee is allowed for statistical purposes.