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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI V. DURGA RAO, HON’BLE & SHRI MANJUNATHA. G, HON’BLE
आदेश /O R D E R
PER MANJUNATHA. G, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 16.03.2023 and pertains to assessment year 2017-18.
The brief facts of the case are that, the assessee has not filed his return of income for the assessment year 2017-18.
:-2-: ITA. No: 616/Chny/2023 The case was selected for scrutiny to verify cash deposits made during demonetization period. During the course of assessment proceedings, the Assessing Officer noticed that the assessee has made cash deposit to State Bank of India during demonetization period amounting to Rs. 16,74,500/-. Since, the assessee could not offer explanation for source for cash deposits, the Assessing Officer has made additions u/s. 69 r.w.s. 115BBE of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). The assessee carried the matter in appeal before the first appellate authority, but neither appeared nor filed any details, which is evident from Para 4 of ld. CIT(A) order, where the ld. CIT(A) had given number of opportunities to the assessee to file details to justify its case. Therefore, the ld. CIT(A) disposed off appeal filed by the assessee exparte, on the basis of material available on record. Aggrieved by the CIT(A) order, the assessee is in appeal before us.
None appeared for the assessee. We have heard the ld. Sr. DR, AR V Sreenivasan, Addl. CIT, and perused relevant material available on record. We find that the ld. CIT(A) disposed off appeal filed by the assessee exparte for non- :-3-: ITA. No: 616/Chny/2023 prosecution, which is evident from Para 4 of CIT(A) order, where the ld. CIT(A) gave number of opportunities to the assessee on various dates, but the assessee neither appeared nor sought any adjournment. It is a well settled principle of law by the decisions of various courts and tribunals that, when the appellant is not seriously prosecuting their appeal, then the appellate authorities are left with no option but to dispose off appeal filed by the appellant. However, said appeal should be disposed off on merits on the basis of material available on record. In the present case, although the CIT(A) disposed off appeal filed by the assessee exparte, but said appeal has been disposed off on technical ground for non-appearance. Therefore, we are of the considered view, that the issue needs to go back to the file of the CIT(A) to give one more opportunity of hearing to the assessee. Thus, we set aside the order passed by the CIT(A) and restore the issue back to the file of the CIT(A) and direct the CIT(A) to reconsider the issue after providing reasonable opportunity of hearing to the assessee. Needless to say, the assessee shall appear before the CIT(A) and furnish necessary details without seeking any adjournment, unless otherwise warrants.