Case Law Details
Balex Private Ltd. Vs ACIT (ITAT Ahmedabad)
Ld. AR further submitted during the set-aside assessment proceeding the address to where notices alleged to have been served remained vacant and therefore, the assessee could not reply to the notices issued by the AO. The assessee came to know about the issuance of notice when the Authorised Representative was served with the notice during his visit to the Income Tax Department for some other case. In fact, the last notice dated 11.12.2018 fixing case for hearing on 18.12.2018 when this was communicated by the Authorized Representative to the assessee, thereby a letter dated 28.12.2018 was filed seeking for time to represent the case. As the business operations had been closed down and there was no full time accountant to deal with the subject matter are the reason for seeking further time, which are bona fide in nature. In the above circumstances the additional evidences to be taken on record and appropriate orders to be passed and assessee is also undertaking to appear before the AO and cooperate with the assessment proceeding.
Per contra, the Ld. DR also has no objection in remanding the matter to the AO as a final opportunity only to entertain the additional evidences filed before the AO.
We have given our careful consideration, considering the explanation offered by the assessee we hereby set-aside the order passed by the CIT(A) and remand the matter back to the AO to look into additional evidences filed by the assessee for the first time and pass appropriate orders in accordance with law. Needless to state the assessee should avail this final opportunity and cooperate with the AO for framing the fresh assessment order.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
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