Abdulrahim Yakubbhai Gudala Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that CIT(A) dismissed the appeal on the basis of non-appearance, however, only one notice of hearing was issued. Accordingly, order set aside and matter restored back to CIT(A) due to non-issuance of sufficient opportunity of being heard.
Facts- The assessment order was framed in which the AO made certain additions in the hands of the assessee under Section 69A of the Act r.w.s. 115BBE of the Act amounting to Rs. 2,05,00,477/- as unexplained income of the assessee.
The case of the assessee is that a search was conducted at the premises of the assessee, and on the basis of such search, the assessee declared certain additional income to the tune of Rs. 2,05,00,477/- as it’s business income. However, the AO treated the aforesaid income of Rs. 2,05,00,477/- as unexplained income of the assessee and did not treat the same as the business income of the assessee. CIT(A) dismissed the appeal of the assessee on account of non-appearance.
Conclusion- Held that on the order of Ld. CIT(A) does not specifically mention the notices of hearing issued to the assessee. Even Ld. DR has not been able to controvert the assertion of the Counsel for the assessee that only one notice of hearing was issued to the assessee and thereafter, the appeal of the assessee was dis-missed without giving any further opportunity of hearing to the assessee. Accordingly, in light of the arguments placed before us, we are of the considered view that in the interest of justice, the matter may be restored to the file of Ld. CIT(A) for de-novo consideration after giving due opportunity of hearing to the assessee.
