YASHWANT LIMJI CHAUDHARI,NASHIK vs. ITO, WARD 1(1), NASHIK, NASHIK

There is a delay of 177 days in filing of the appeal for which the assessee has filed condonation application along with an Affidavit explaining the reasons

Relying on various decisions, he submitted that delay in filing of the appeal should be condoned and the appeal should be admitted for adjudication.

After considering the contents of the affidavit and after hearing the ld. Departmental Representative the delay in filing of the appeal is condoned and the appeal is admitted for adjudication.

Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 27.10.2018 declaring total income of Rs.44,57,140/-. The return was processed u/s.143(1) of the Income Tax Act, 1961 (in short ‘the Act’). Subsequently, the case was selected for Complete Scrutiny under the E-assessment Scheme, 2019 on the following issues :

Accordingly, statutory notice u/s.143(2) was issued and served on the assessee. Thereafter notice u/s.142(1) of the Act along with a questionnaire was issued and served on the assessee in response to which the assessee filed certain details. After considering the various submissions made by the assessee from time to time, the Assessing Officer completed the assessment u/s.143(3) r.w.s.143(3A) and 143(3B) of the Act on 06.04.2021 wherein he made the following additions :

Since the assessee did not respond to any of the notices issued by the office of the ld.CIT(A)/NFAC, the ld.CIT(A)/NFAC dismissed the appeal on account of non-prosecution. However, he also upheld the additions made by the Assessing Officer on merit on the ground that nothing was brought before him to negate the findings given by the Assessing Officer.

Aggrieved with such order of the ld. CIT(A)/NFAC the assessee is in appeal before the Tribunal.

The Ld. counsel for the assessee at the outset submitted that none of the notices issued by the office of the ld.CIT(A)/NFAC were received in the registered e-mail id of the assessee for which the assessee could not submit any details before the ld.CIT(A)/NFAC during appeal proceedings. He submitted that in the interest of justice the assessee should be given an opportunity to substantiate his case by filing the requisite details before the ld.CIT(A)/NFAC.

The ld. Departmental Representative on the other hand heavily relied on the order of ld.CIT(A)/NFAC and submitted that as many as four opportunities were granted by ld.CIT(A)/NFAC to the assessee to substantiate his case. However, the assessee failed to submit any details, therefore, the order of the ld.CIT(A)/NFAC should be upheld.

We have heard the rival arguments made by both the sides and perused the record. It is an admitted fact that despite four opportunities granted by ld.CIT(A)/NFAC there was no compliance from the side of the assessee for which he sustained the additions made by the Assessing Officer in absence of any further details before him. It is the submission of ld. Counsel for the assessee that due to non-receipt of any of the notices issued by the office of ld.CIT(A)/NFAC in the registered e-mail id, the assessee could not submit any details. It is also his submission that given an opportunity the assessee is in a position to substantiate his case by filing the requisite details. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) / NFAC with a direction to grant one final opportunity to the assessee to substantiate his case by filing the requisite details and decide the issue as per fact and law. The assessee is also hereby directed to submit the details before the ld.CIT(A)/NFAC on the appointed date without seeking any adjournment under any pretext failing which the ld.CIT(A)/NFAC is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes.

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

The concerned Pr.CIT, Pune

DR, ITAT, ‘B’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, ////