JAMBULINGAM SENTHIL GANESH,TIRUCHIRAPPALLI vs. ITO WARD 2(1) TRICHY, TIRUCHIRAPPALLI

The assessee is an individual and did not file the return of income. The A.O received information that the assessee has deposited and withdrawn cash from his bank account and has also purchased property during the year under consideration. Since the assessee did not file the return of income, the AO

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee is a vegetable vendor and not well versed with the income tax proceedings and was entirely dependent on the tax consultant. The Ld. AR further submitted that the tax consultant did not provide proper support and the assessee came to know of the assessment order being passed only when his bank account was attached. Hence the delay in filing the appeal before the CIT(A). Accordingly, the Ld. AR prayed for one more opportunity. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice to substantiate the claim by producing the required details. Accordingly, we condone the delay in filing the appeal before the CIT(A) and remit the appeal back to the AO with a direction to call for necessary details and decide the issue in accordance with law. The assessee is required to submit the necessary details as may be called for and cooperate with assessment proceedings. It is ordered accordingly.

Further, we also levy a cost of Rs.10,000/- (Ten thousand only) in the appeal since considerable time and efforts have been spent by the Exchequer and for the reason that the assessee being delinquent before the lower authorities. The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O.

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