Dinesh Ramanbhai Patel Vs ITO (ITAT Ahmedabad)
Assessee was a illiterate farmer. Assessment was completed by making an addition of Rs. 1,55,00,000/- u/s 69 on account of purchase of immovable property. Assessment order as well as CIT (A) order, dismissing the appeal, were passed ex-parte.
Before ITAT it was argued by assesseee that he did not get an opportunity to present his case on merits. All notices of hearing were issued on the email id mentioned in the PAN of the assessee which belonged to the tax consultant of the assessee who did not responded or file replies against the notices received on his e-mail ID. Infect he raised grievances on the tax portal. Appeal was decided by the CIT (A) without considering merits of the case. If a further opportunity be provided to him, he can explain the source of investment in the property under question.
By considering the above factual position, ITAT restored the matter to the file of AO for fresh consideration.
Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal has been filed by the Asses see against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre, (in short “NFAC”), Delhi vide order dated 11.03.2024 passed for A.Y. 2017-18.
