SATYA PRAKASH,NEW DELHI vs. ITO WARD - 55(1), NEW DELHI

(i) As per the assessee has challenged the imposition of penalty of Rs.37500/- and quantum additions of Rs.2,56,813/- made on estimated basis towards unexplained deposits in bank account.

When the matter was called for hearing, the ld. counsel, to begin with, sought condonation of delay of 45 days in filing the appeal. It was submitted that the delay is attributable to the illness of the assessee. The delay being short and in the absence of any serious prejudice to the revenue, the delay stands condoned.

With the assistance of the ld. counsel for the assessee, we observe that the assessee has failed to appear before the Assessing Officer in the assessment proceeding resulting in ex-parte additions on estimated basis towards cash deposits of Rs.17,12,090/-. The assessee has also failed to appear before the CIT(A). The assessee contends that he is a very small person of ordinary means and has no taxable income and thus no proper understanding of law. It is pleaded on behalf of the assessee that one more opportunity should , 8114, 8115, 8116/DEL/2019 3 be given to balance the justice and enable the department to pass just and fair order. In the alternate, it was contended that the addition of cash deposits should be restricted to 8% which is the benchmark as provided in the presumptive taxation scheme.

Having regard to the total non attendance before the lower authorities, we do not seek to express any opinion on merit. However, the appeal in and other connected appeals captioned above are restored back to the file of the CIT(A) for adjudication afresh in accordance with law after giving proper opportunity to the assessee.

While remitting all the matters to the file of the CIT(A), we consider it necessary to impose a token cost of Rs.2,000/- to the assessee in aggregate owing to continued negligence shown to the statutory notices at both the levels. The assessee shall deposit the cost awarded in favour of ‘The Prime Minister Relief Fund and receipt thereof shall be furnished before the CIT(A).

With these terms, all the four captioned appeals of the assessee are restored to the file of the CIT(A) for denovo adjudication in accordance with law.