Jainish Binitkumar Shah Vs ITO (ITAT Ahmedabad)
In the case abovementioned ITAT Ahmedabad remanded the matter to CIT (A) after considering that assessee could not file evidence before CIT (A) in lack of service of notices.
Assessee is engaged in the business of trading of cattle feed and maize products. In the abovementioned cases, AO passed order u/s. 143(3) on 27- 03-2022, confirming addition of Rs. 9,04,37,368/- being 8% of total turnover of Rs. 1,13,28,86,601/- in AY 2014-15 and Rs. 9,04,37,368/- being 8% of total turnover of Rs. 1,13,28,86,601/- in AY 2015-16 u/s. 147 r.w. section 144B.
On appeal CIT (A) dismissed appeals of the assessee by holding that assesssee could not file any evidence to substantiate the grounds of appeal.
Before ITAT assessee submitted that as no proper opportunity was provided to produce the evidence before CIT (A) hence requested for the same which was not objected by the revenue. CIT (A) sent notices to previous Tax Consultant in his email address and mobile number but the said notices were neither received by the appellant nor previous tax consultant.
Finally, ITAT allowed appeal for statistical purpose by giving direction to submit all relevent details before CIT (A) who will complete the proceedings de-novo after issuing notice.
