TMI Blog2018 (10) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... of unexplained investment - Tribunal remanded the proceedings before the CIT [A] for fresh adjudication - HELD THAT:- As relying on PRINCIPAL COMMISSIONER OF INCOME TAX 3 VERSUS ASHOKJI CHANDUJI THAKOR [2018 (6) TMI 1546 - GUJARAT HIGH COURT] we are of the opinion that in absence of any explanation by the assessee on the investment in question, AO was justified in making the addition of unexplaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed by the Revenue. Revenue has challenged the judgment of the Income Tax Appellate Tribunal, Ahmedabad [ Tribunal for short] dated 27th December 2017 by which the Tribunal was pleased to remand the proceedings before the CIT [A] for fresh adjudication. The Tribunal noted that despite service of notices, before CIT [A] no one appeared on behalf of the assesses. No written response was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestment. Even before the learned CIT(A) also the assessee was non cooperative. Number of opportunities were given to the assessee to represent his case, however none remained present on behalf of assessee. Thereafter, the learned CIT(A) proceeded further with the appeal ex parte and decided the appeal on merits and confirmed the order passed by the AO confirming additions of unexplained investme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue and against the assessee and impugned common judgment and order passed by the learned Tribunal in IT(SS) A No.117/AHD/2015 to IT(SS) A No.122/AHD/2015 is hereby quashed and set aside and the orders passed by the AO as well as learned CIT(A) are restored. All the appeals are allowed accordingly. No costs. In the result, these Tax Appeals are also allowed. Impugned common ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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