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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Ms. SUCHITRA RAGHUNATH KAMBLE
Maulikaben Anantkumar The Income Tax Officer बनाम/ Ward 6(1)(1), Shah Vs. A 104, Sharan 2, Near Dev Ahmedabad Hospital, Vasna, Ahmedabad, Gujarat 380007 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BTOPS0942R (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से/Respondent by : Shri Ketan Gajjar, Sr. DR Date of Hearing 01/04/2024 Date of Pronouncement 24/04/2024 O R D E R The appeal is filed by the assessee against the order dated 06.10.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2018-19.
The grounds of appeal filed by the assessee are as under:
“1. The order passed by the Ld. CIT(A) is against law, equity & justice.
(Maulikaben Anantkumar Shah vs. ITO) A.Y.– 2018-19 - 2 – 2. The Ld. CIT(A) has erred in alw and on facts in upholding addition made by the Ld. AO for agriculture income of Rs.35,95,588/- as unexplained receipt. 3. The appellant craves liberty to add, amend and alter or modify all or any grounds of appeal before final appeal.”
3. The assessee derives income from agriculture and filed original return of income for A.Y. 2018-19 on 31.08.2018 declaring loss of Rs.95,900/- and agricultural income of Rs.62,83,468/-. Thereafter, the assessee filed revised return on 31.03.2019 declaring total income of Rs.95,900/- and agriculture income of Rs.70,78,468/-. The case was selected for scrutiny. The AO observed that the assesse has shown agricultural income of Rs.70,78,468/- and claimed exemption but no documentary evidences in support of agriculture income was submitted. The assessee filed submissions before the AO and after taking into account the same the AO passed assessment order thereby rejecting the claim of assessee and added the income of Rs.35,95,588/- as ‘income from other sources’.
Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee.
The ld. AR submitted that the CIT(A) has not taken cognizance of the evidences and has not given the opportunity to the assessee to file any evidence and pass ex parte order without following principles of natural justice. The Ld. AR is submitting (Maulikaben Anantkumar Shah vs. ITO) A.Y.– 2018-19 - 3 – that the additional evidences filed before the Tribunal be taken on record and be admitted and the matter may be remanded back to the file of the ld. CIT(A) for proper adjudication of the appeal on merit.
The ld. DR relied upon the assessment order and the order of the ld. CIT(A).
Heard both the parties and perused the relevant materials available on record. It is pertinent to note that the CIT(A) has passed ex parte order without deciding the case on merit. The CIT(A) has also not stated in the order whether the notices were properly served to the assessee or not. From the perusal of the application of additional evidence and the documents submitted before us, it appears that these documents are to be taken on record for deciding the issues on merit. Hence, the additional evidences are admitted and the same may be taken into account by the ld.CIT(A), therefore, the matter is remanded back to the file of the CIT(A) for proper adjudication of the issues contested by the assessee therein after taking cognizance of the additional evidences filed before the Tribunal and verify the same calling upon the remand report from the AO. The CIT(A) should decide the matter as per the Income Tax statute. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice. There is a delay of 2 days for which (Maulikaben Anantkumar Shah vs. ITO) A.Y.– 2018-19 - 4 – the assessee has given a reasonable cause. Hence, the delay is condoned.
In the result, appeal of the assessee is partly allowed for statistical purposes.
This Order pronounced on 24/04/2024
Sd/- (SUCHITRA RAGHUNATH KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 24/04/2024 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,