Maheshkumar Rajkaranbhai Shah Vs ITO (ITAT Ahmedabad)
Assessee had filed his return of income for the A.Y. 2014-15 declaring total income of Rs 3,62,575. Case of the assessee was reopened u/s 147 on the basis of an information that the assessee had purchased a flat for which certain on-money payment was made. The documents seized in the course of search in the case of one Shri MF Jain revealed that the assessee had purchased a flat for a sale consideration of Rs 31,15,500 & the on-money paid in respect of the said flat was Rs 59,82,300. In the course of assessment, no explanation was given by the assessee in respect of the on-money payment for the purchase of this flat. As the assessee was a co-owner of the said flat, a sum of Rs 14,33,400 in respect of on-money payment was treated as income of the assessee u/s 69. Deduction claimed under Chapter-VIA was also disallowed in the absence of any supporting evidence. Assessment was completed u/s 147 read with Section 144B at total income of Rs 18,76,630. CIT(A) dismissed the appeal of Assessee.
Before the Tribunal, Assessee submitted order of CIT(A) was passed ex-parte, as no compliance could be made by Assessee before him in the course of appeal proceedings. All the notices of CIT(A) were received on the registered e-mail which were not accessed by Assessee. In Form No.35 the assessee had mentioned e-mail address “[email protected]” & an option was also given that notice/communication should not be sent on this e-mail. However, CIT(A) had sent all the notices on the e-mail only & no physical notice was received by the assessee. As a result, no compliance could be made before CIT(A). Assesee requested that he may be allowed another opportunity to represent the matter before CIT(A) by setting aside the matter to him.
