SHRI CHETAN DHARAMSHIBHAI DESAI,AMRELI vs. THE INCOME TAX OFFICER, WARD-3(1)(4), AMRELI

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ITA 438/RJT/2018Status: DisposedITAT Rajkot11 November 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the issue to the AO for fresh adjudication, granting the assessee a further opportunity to be heard and present evidence. This was done for the ends of justice.

What were the facts?

The assessee failed to appear before the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) despite multiple notices. The AO made an addition based on unexplained cash deposits. The assessee also failed to appear before the ITAT.

What were the issues?

Whether the assessee was provided with adequate opportunity to present their case before the lower authorities. The issue of unexplained cash deposits was also central.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAJKOT” BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

For Appellant: Shri B. D. Gupta, Sr. D.R

O R D E R

PER Ms. MADHUMITA ROY - JM:

1.

The instant appeal at the instance of the assessee is directed against the order dated 08.10.2018 passed by the Ld. Commissioner of Income Tax (Appeals) – 2, Rajkot (in short ‘CIT(A)’) arising out of the assessment order dated 22.11.2016 passed by the Learned ITO, Ward-3(1)(4), Amreli under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2014-15.

Shri Chetan D. Desai vs. ITO Asst.Year –2014-15 - 2 – 2. None appeared on behalf of the assessee at the time of call. It appears that the order was passed by the Ld. CIT(A) ex parte, since, none appeared on behalf of the assessee before him during the course of hearing in spite of issuance of notice fixing the date of hearing on fifteen occasions. We further note that before the Ld. AO, no details has been made on/or explanation as regards the source of the cash deposit made by the assessee and finally addition was made thereon. Thus, from the entire facts, it appears that the assessee is not interested in cooperating with the Ld. AO in getting the issue settled in spite of notices given to the assessee.

3.

None appeared on behalf of the assessee even before us neither any adjournment was sought for. However, for the ends of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee before the authorities below and hence, we set aside the issue to the file of the learned AO to decide the same afresh upon providing the opportunity of being heard to the assessee and upon considering the evidences which the assessee may choose to file before the concerned ITO for proper adjudication of the matter. In default, the Ld. AO is at liberty to pass order strictly in accordance with law.

4.

In the result, assessee’s appeal is allowed for statistical purposes.

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