Dineshkumar Prahladbhai Patel, ... vs Assessee

ी एन0एस0 सैनी, लेखा सदसय ् एवं ी कुल भारत, नया#यक ् सदसय ् के सम$

BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND

SHRI KUL BHARAT, JUDICIAL MEMBER

I.T.A. No.733/Ahd/2012

धा%रण वष%/Assessment Year: 2008-09

Shri Dineshkumar Income Tax Officer, Patan, Praladbhai Patel, Vs Ward-3, Mehsana. Vansabha Vas, at Ranasan, Tal. Vijapur-382870.

अपीलाथ(/ (Appellant) )तयथ(/ ् (Respondent)

Appellant by Shri S. N. Divatia.

Respondent by Shri Roopchand D.R.

ु वाई क तार ख/ Date सन of Hearing : 27/04/2015

घोषणा क तार ख / Date of Pronouncement: 13/05/2015

आदे श/O RDER ITA No.733/Ahd/2012 2

PER N.S. SAINI, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order of Commissioner of income tax (Appeals), Gandhinagar dated 11-1-2012.

2. The sole issue involved in this appeal is that the CIT (A) has erred in upholding the addition of RS. 23, 15, 568/-in respect of credits in the bank accounts bank of Baroda and Mehsana Urban Co-operative Bank and District Co-operative Bank.

3. We have heard the rival submissions and perused the orders of the lower authorities and materials available on record. In the instant case the CIT(A) confirmed the action of the Assessing Officer and dismissed the appeal of the assessee as there was no compliance by the assessee in spite of the fact that appeal was fixed for several times.

4. The Authorised Representative of the assessee gave an undertaking in the court that if one more opportunity was granted to the assessee, the assessee shall appear before the CIT(A) and file all evidences in support of its claim.

5. In view of the above and to meet the interest of the Justice we set aside the order of the CIT (A) and restore the appeal back to the file of the CIT (A) for adjudication fresh. The assessee is directed suo moto to appear before the Commissioner of income tax appeals within one month from the date of this order for fixing the date of hearing. The assessee is further directed to file all relevant details and documents ITA No.733/Ahd/2012 3

before the CIT (A) as and when called upon to do so. The CIT(A) is also directed to dispose of the appeal expeditiously.

6. In the result the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the Court on Wednesday the 13th May, 2015 at Ahmedabad.

Sd/- Sd/-

(KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER

Ahmedabad; Dated 13 /05/2015

आदे श क+ )#त,ल-प अ.े-षत/Copy of the Order forwarded to :

1. अपीलाथ / The Appellant

2. यथ / The Respondent.

3. संबं धत आयकर आय ु त / Concerned CIT

4. आयकर आयु त(अपील) / The CIT(A)-III

5. वभागीय #त#न ध, आयकर अपील य अ धकरण / DR, ITAT,

6. गाड% फाईल / Guard file.

आदे शानस ु ार / BY ORDER,

उप/सहायक पंजीकार ( Dy./Asstt.Registrar)

आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad ITA No.733/Ahd/2012 4

Patki

1. Date of dictation- :

2. Date on which the typed draft is placed before the Dictating Member;

3. Date on which the approved draft comes to the Sr.P.S./P.S. -

4. Date on which the fair order is placed before the Dictating Member for Pronouncement ....................

5. Date on which the file goes to the Bench Clerk......

6. Date on which the file goes to the Head Clerk..................................

7. The date on which the file goes to the Assistant Registrar for signature on the order..........................

8. Date of Despatch of the Order..................