Shantilal R Patel Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that passing of order by CIT(A) without taking into account the submission made by the assessee is not sustainable in law. Accordingly, matter remitted back to the file of CIT(A).
Facts- The assessee is a teacher in school in Lunawada, Gujarat and also a Trustee in Shital Education Trust. Notice u/s.148 of the Act was issued in pursuant to the survey u/s.133A of the Act was carried on 27.02.2019 at Shital Education Trust. Therefore, notices u/s.142(1) and 143(2) of the Act, were issued. AO has not accepted the assessee’s explanation and completed the assessment u/s.143(3) r.w.s 147 of the Act by enhancing total income to Rs.28,41,590/- vide order dated 30.11.2019, thereby making addition of Rs.19,26,662/-. Regarding remuneration of shares from the Trustee, AO also made addition of Rs.5,50,000/- u/s.69 of the Act, treated the same as cash/non-cash deposits as unexplained money. CIT(A) dismissed the appeal.
Conclusion- Held that the Ld.CIT(A) has not taken cognizance of the service of notices issued to the assessee and despite the submission made by the assessee on 03.06.2023, the same was also not taken into account. Therefore, it will be appropriate to remand back the matter to the file of the Ld.CIT(A) for proper adjudication of the issues after taking into account the evidences and submission of the assessee and adjudicate the same on merits. Needless to say, the assessee be given opportunity of hearing by following the principle of Natural Justice. Hence, the appeal of the assessee is partly allowed for statistical purposes.
