SHRI HITESH DAYALJI VED,RAJKOT vs. THE DCIT CIRCLE - 2 (2) (2), RAJKOT, RAJKOT

The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Rajkot, (in short “Ld.CIT(A)”) arising in the matter of assessment order passed under s.143(3) r.w.s 147 of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2012-13.

At the outset, we note that the Ld.CIT(A), has confirmed the order of the AO ex-parte to the assessee on the reasoning that the assessee failed to appear despite the notices issued to him. However, on perusal of records, we note that the notices were issued to the email id (manishparmar67@gmail.com), belonging to the accountant though the email id (hiteshved123@gmail.com) of the assessee was furnished in form 35, appeal to the ld. CIT-A. As per the assessee, the accountant never informed to him (the assessee) about the notices. Accordingly, it was prayed to restore the issue to the file of the AO for fresh adjudication. Considering the above facts and ex-parte order of the AO, we are, in the interest of justice and fair play, inclined to give one more opportunity to the assessee to raise his contentions before the AO. Thus, the appeal filed by the assessee is set- aside to the file of the AO, for fresh adjudication as per the provisions of law. Hence, the ground of appeal of the assessee is allowed for the statistical purposes.

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