SRI. KANNAGHATTA HONNEGOWDA VENKATESH,MANDYA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1) & TPS, MYSORE

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 14.07.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017-18.

At the very outset, I notice that CIT(A) has passed ex-parte order and dismissed the appeal of the assessee in limine without adjudicating on merits. The reasons for the CIT(A) for passing ex-parte order is on account of assessee not responding to the four notices issued from the Office of the CIT(A).

The learned AR submitted before us that assessee has studied only upto nineth standard and is a civil contractor with various government departments. It was submitted that assessee was not computer literate and was not very familiar in opening emails. Consequently, the notice issued to his email address were not taken note of and the CIT(A) passed an ex-parte order. It was submitted that assessee had represented before the AO which was not faceless assessment. It was submitted that assessee had produced the details of the source of cash deposit made during the demonetization period as being out of cash withdrawals of more than Rs.70 lakhs from 01.04.2016 to 08.11.2016 (the date of demonetization). The learned AR submitted that in the interest of justice and equity, assessee may be provided with one more opportunity to represent his case.

Learned DR submitted that assessee had not responded to any of the notices issued from the Office of CIT(A) and it is on account of his callous and non- cooperative attitude, the CIT(A) had to pass the impugned ex-parte order.

We have heard the rival submissions and perused the material on record. The Office of CIT(A) has issued four notices to assessee directing him to file written submissions. Since there was no written submission filed in respect of the notices issued, the CIT(A) dismissed the appeal of the assessee in limine without adjudicating on merits. We deprecate the behaviour of the assessee being very nonchalant in not responding to the notices issued from the Office of the CIT(A). However, in the interest of justice and equity, we are of the view that one more opportunity ought to be provided to the assessee. The learned AR had undertaken before us that he shall provide his email Id and shall represent the case of the assessee before the AO without fail. In light of the submissions of the learned AR, we restore the matter to the files of the AO. The assessee shall appear / file written submissions before the AO without fail and shall not seek unnecessary adjournment. It is ordered accordingly.

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