GANAPATHI PURA THIPPAIAH,SHIVMOGGA vs. ITO WARD 1 SHIMOGA, SHIVAMOGA

Assessee by : Shri Siddesh .N. Gaddi, CA : Shri Ganesh R Ghale, Standing Revenue by Counsel Date of Hearing : 04-12-2023 Date of Pronouncement : 04-12-2023 ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER

3.1 The further case of the revenue is this that before the Assessing Officer, the assessee failed to substantiate the cash deposits made with the supporting evidences regarding the sources for cash deposit neither filed additional evidence by way of an application under Rule 46A before the First Appellate Authority and thus the case of the assessee was not found to be justified. In that view of the matter, the Ld.CIT(A) did not find any reason to interfere with the order passed by the Ld.AO in making additions.

3.2 Thus it appears on record that the assessee’s case has been decided admittedly ex-parte by the Ld.CIT(A), knowing fully well that sufficient evidences in support of the case made out by the assessee were not been able to be filed by the assessee. Thus under this particular facts and circumstances of the case, we in order to prevent the miscarriage of justice, find it fit and proper to give a further opportunity of being heard to the assessee to ventilate its grievances by filing appropriate additional evidence before the authorities below for adjudication of the issue appropriately. Thus considering the entire aspect of the matter, we set aside the issue to the file of the Ld.AO to adjudicate the issue afresh by passing a reasoned order upon giving an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.