AMARJEET SINGH,PANIPAT vs. ITO WARD-1, SONIPAT

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 27.01.2025, for Assessment Year 2012-13.

The appeal is time barred by 23 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of (AY 2012-13) 23 days in filing of appeal is condoned and appeal is admitted for decision on merits.

The brief facts of the case as emanating from records are: The assessee is a trader in general goods. During the period relevant to assessment year under appeal, the assessee had deposited cash amounting to Rs.14,09,740/- in his three bank account i.e. Bank Name Amount in Rs. Corporation Bank, Rs.10,74,110/- Sonipat State Bank of India Rs.55,230/- Axis Bank Ltd. Rs.2,80,400/- Total Rs.14,09,740/- No return of income was filed by the assessee for AY 2012-13, allegedly for the reason, the total income of the assessee for relevant period was below the taxable limit. On the basis of information received from AIMS, the Assessing Officer (AO) issued notice u/s. 148 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) on 28.03.2019. The assessee failed to respond to the said notice. Thereafter, notice u/s. 142(1) of the Act on 20.08.2019 was issued and served on the assessee through ITBA portal. The assessee failed to respond to subsequent notice as well. Hence, the AO invoked the provisions of section 144 of the Act and made addition of Rs.14,09,740/- on account of unexplained cash deposits in the bank accounts. Aggrieved by the assessment order dated (AY 2012-13) 14.11.2019 passed u/s. 147/144 of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed appeal of the assessee in limine as the assessee failed to deposit tax demand before filing of appeal in accordance with provisions of section 249(4) of the Act. Hence, present appeal by the assessee. 3.1. The assessee has filed instant appeal inter alia challenging validity of assessment order, as well as, addition on merits. The assessee has filed written submissions explaining source of cash deposits in his three bank accounts. Since, the assessee failed to appear before the AO, as well before the First Appellate Authority, without commenting on merits we deem it appropriate to restore this matter back to the AO for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.