SHIV RAM SINGH,S/O LACHHI SINGH vs. ITO, BHARATPUR, ITO, WARD-I

The registry has noted that the delay of 37 days filing of above appeal. The assesse explained that due to the consultant Advocate busy with tax audit work, could not noticed the exparte appellate order received through his e-mail. When the pending e-mail were checked by the Advocate, he noticed the exparte order passed by ld. CIT(A) and informed the assessee, whereby 37 days delay in filing in this appeal. Considering the explanation offered by the assessee, the delay of 37 days in filing the appeal is hereby condoned.

Brief facts of the case are, the assessee is an individual not filed his return of income for the Assessment Year 2020-21. Information available in the income tax portal of the department, that the assessee made cash deposit of Rs. 22,10,000/- in his bank account maintained with Punjab National Bank. Since the assessee has not filed the return of income, the assessment was reopened and order passed u/s 148A(d) of the Act on 15.03.2025 and notice u/s 148 of the Act was issued. The assessee not responded to the above notice and subsequent Notices issued u/s 142(1) of the Act by the Assessing Officer, which has resulted in passing exparte reassessment order making addition of Rs. 27,70,417 and unexplained income u/s 69A of the Act and charged to tax u/s 115BBE of the Act.

Aggrieved, against the exparte order, assessee filed appeal before Ld. CIT(A), who has given four opportunities of hearing and assessee failed to respond and thereby confirmed order passed by the Assessing Officer and dismissing the appeal. 5. Aggrieved against the exparte appellate order, assessee is in appeal before us, raising following Grounds of Appeal:-

Ld. Counsel appearing for the assessee submitted that the AO made entire credits in the bank account of the assessee whereas the amounts belonged to the joint family members out of their agricultural income and sale of agricultural produce by them. Though, this reply was filed before AO, which was not considered by him and confirmed the addition. Therefore, the matter be set aside to the file of AO and also produced before us, a letter from Punjab National Bank, that it is a joint account held by six family members together. The assessee also produced copy of the bank statements.

Per contra, ld. DR appearing for the Revenue that the assessee failed to furnish the return of income and relevant documents before lower authorities. Therefore, heavy cost be imposed the assessee to set aside the assessment.

We have given our thoughtful consideration and perused the materials available on record. Considering the documents filed before us namely letter from Punjab National Bank and the bank statement of the assessee. We deem it fit to impose cost of Rs. 2,000/- payable by the assessee to the Income Tax Department within two weeks of receipt

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