Jigar Patel Vs ITO (ITAT Ahmedabad)
This case pertains to an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated November 29, 2023, for the assessment year (AY) 2017-18. The appeal challenges the confirmation of an addition of ₹1.45 crore under Section 69A as unexplained money. The assessee contended that the order was passed without properly appreciating the facts, submissions, and evidence presented during the assessment proceedings. Additionally, the appeal argued that the order passed by the CIT(A) was ex parte, rendering it invalid in law.
The Tribunal reviewed the submissions from both parties and noted the need for due compliance. The assessee’s counsel requested an opportunity to present all relevant details, while the department’s representative did not object to this proposal. The Tribunal, considering the circumstances, directed the assessee to submit necessary evidence before the CIT(A). It also instructed the CIT(A) to issue a fresh hearing notice and conduct proceedings de novo. As a result, the appeal was allowed for statistical purposes, emphasizing procedural fairness and proper examination of evidence.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order of the !d. Commissioner of Income Tax, CIT(A), National Faceless Appeal Centre, Delhi, in proceeding u/s. 250 vide order dated 29/11/2023 passed for the assessment year 2017-18.
