AMIN BACHUBHAI SAIYAD,NA vs. ARIVS.ITO, WARD-1, NAVSARI

The registry as noted that there is a delay of 800 days in filing the above appeal. The assessee by way of notarized affidavit stated that he is an agriculturalist residing in small village Manekpore, district Navsari and agriculture is the only source of income and he was not aware about the online filing and reopening assessment under the Income Tax. After receipt of ex-parte assessment order, he has approached one Mr. Tejpal Vhora, who filed appeal before Ld. CIT(A), wherein categorically requested not to sent email notices. However, Ld. CIT(A) sent email notices to tejpalvhora05@gmail.com, who has not responded the same which has resulted in passing ex-parte appellate order. However during recovery proceedings made by the department, he came to know about the ex-parte appellate order and then filed an appeal before this Tribunal with a delay of 800 days and pleaded that the above delay is neither willful nor wanton, but the circumstances beyond the control of the assessee thereby pleated to condone the delay. Considering the above affidavit filed by the assessee, the delay of 800 days is hereby condoned. The assessee is in appeal before us arising on the following 3. Grounds of Appeal:- “1. Ld. CIT(A), NFAC, Delhi has erred in law and on fact to upheld AO’s addition of Rs. 17,27,000/- being cash deposit in bank account by treating the same as unexplained money u/s 69A of the Act. 2. Ld. CIT(A), NFAC Delhi has erred in law and on fact to upheld AO’s addition of Rs. 1,05,256/- being cheque entries in bank account by treating the same as unexplained money u/s 69A of the Act.”

At the outset, Learned counsel for the assessee pleaded that one more opportunity given to the assessee to explain its cash deposits made during assessment year 2012-13. 5. Per contra, Ld. Senior DR appearing for the Revenue strongly opposed the above submission of the assessee and in the event of setting aside the matter impose heavy cost on the assessee. 6. Considering the rival submissions and perusal materials on record. It is undisputed that it is ex-parte assessment and also appellate order. Considering the submissions of the assessee being an agriculturist, we deem it fit to impose cost of Rs.10,000/- payable by the assessee to the Income Tax Department within two week on receipt of copy of this order, to meet the end of justice. On production of the receipt for payment of cost, the impugned orders are hereby set aside with direction to Jurisdictional Assessing Officer to give one more opportunity of hearing to the assessee to explain its case and cash deposit and pass assessment order in accordance with the provisions of law. Needless to say that the assessee should make use of this final opportunity and produce all necessary details, documents before the JAO for passing order. . 7. In the result, the appeal filed by the assessee is allowed for statistical purposes.