IN INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No. 1667/Ahd/2016 (Assessment Year 2011-12) Monikaben Kamleshbhai Income Tax Officer Gajjar Vs. Ward-12(1) A-10, NaRAYAN Bungalows Ahmedabad Nr.Vishwakarma Mandir Nr.Sangath-2 Gandhinagar Highway Ahmedabad 380 005 .PAN/GIR No. AEDPG8098M (Appellant) (Respondent) Appellant by Shri S.N. Divatia, AR Respondent by Shri Anand Kumar, Sr.DR Date of Hearing 26/08/2019 Date of Pronounce ment 27/08/2019 ORDER PER SHRI KUL BHARAT, JUDICIAL MEMBER Assessee is in appeal before us against order of Ld. Commissioner of Income Tax(Appeals)-6, Ahmedabad [CIT(A) in short] dated 22/03/2016 passed for Assessment Year (AY) 2011-12. ITA No.1667 /Ahd/2016 Monikaben Kamleshbhai Gajjar vs. ITO Asst.Year 2011-12 -2- 2. assessee has raised following grounds of appeal: 1.1 order passed u/s.250 on 22/03/2016 for A.Y. 2011-12 by CIT(A)-6 Abad, upholding additions/disallowances of Rs.32,72,050 made by AO is wholly illegal, unlawful and against principles of natural justice. 1.2 Ld.CIT(A) has grievously erred in law and or on facts in not considering fully and properly explanations furnished and evidence available on record. 1.3. Ld. CIT(A) has failed to appreciate that there was sufficient cause for failure to attend /furnish details before appellate authority so that impugned order should not have been passed ex-parte and in non-speaking manner. appellant should therefore be allowed to produce additional evidence during course of appellate proceedings and should be admitted. 2.1 Ld.CIT(A) has grievously erred in law and or on facts in upholding following additions/disallowances: (a) Unexplained cash credit Rs.10,41,700 (b) Interest exps. Rs. 41,342 (c) Unexplained capital Rs.12,70,498 (d) GP Addition Rs. 3,79,805 (e) Out of elec. Charges Rs. 5,38,705 2.2 That in facts and circumstances of case as well as in law, Id. CIT(A) has grievously erred in confirming above said additions/disallowances. 3.1 Id. CIT(A) has grievously erred in upholding multiple additions/disallowances when books of accounts were rejected so that income should Have been assessed in holistic ITA No.1667 /Ahd/2016 Monikaben Kamleshbhai Gajjar vs. ITO Asst.Year 2011-12 -3- manner by telescoping them instead of separate additions/disallowances. 4.1 Without prejudice to above and in alternative, Ld. AO has made multiple additions/disallowances so that same deserves to be deleted or reduced. It is therefore prayed that disallowance/additions of Rs.32,72,050 made by AO and confirmed by CIT(A)should be deleted. 3. At outset, ld.counsel for assessee submitted that Ld.CIT(A) had dismissed appeal ex-parte to assessee. Ld.counsel for assessee submitted that in interest of justice assessee should be given opportunity of hearing. affidavit dated 06/07/2019 by assessee is also filed. 4. Ld.DR opposed submissions of ld.counsel for assessee and supported orders of authorities below. 5. We have heard rival submissions, perused material available on record and gone through orders of authorities below. Considering submissions made in Affidavit and facts of case, we set aside order of Ld.CIT(A) and restore all grounds back to file of Ld.CIT(A) to decide case afresh after providing reasonable opportunity of being heard to assessee. ITA No.1667 /Ahd/2016 Monikaben Kamleshbhai Gajjar vs. ITO Asst.Year 2011-12 -4- 6. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in Court on 27th August-2019 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/08/2019 T.C. NAIR, Sr. PS " Copy of Order forwarded to 1. Appellant 2. Respondent. 3. Concerned CIT 4. CIT(A)-6, Ahmedabad 5. DR, ITAT, Ahmedabad 6. Guard file. BY ORDER, 1 (Dy. Asstt.Registrar) ITAT, Ahmedabad 1. Date of dictation 26.8.2019 (dictation-pad 4-pages attached at end of this File) 2. Date on which typed draft is placed before Dictating Member ..26.8.2019 3. Other Member 4. Date on which approved draft comes to Sr.P.S./P.S 5. Date on which fair order is placed before Dictating Member for pronouncement 6. Date on which fair order comes back to Sr.P.S./P.S .27.8.19 7. Date on which file goes to Bench Clerk 27.8.19 8. Date on which file goes to Head Clerk ... 9. date on which file goes to Assistant Registrar for signature on order .. 10. Date of Despatch of Order Monikaben Kamleshbhai Gajjar v. Income-tax Officer, Ward-12(1), Ahmedabad