B. VIGNESHKUMAR,SIVAKASI vs. ITO, WARD-3,, VIRUDHUNAGAR

The assessee is an individual and filed the return of income for AY 2017-18 on 19.04.2018 declaring total income of Rs.3,21,540/-. The assessee filed a return of income for AY 2018-19 on 14.08.2018 declaring total income of Rs.3,38,240/-. The A.O noticed that for both AYs, the assessee has deposited substantial amount of cash into his bank account and therefore, reopened the assessment by issuing a notice u/s. 148 of the Act after passing order u/s. 148A(d) of the Act. The assessee did not respond property to the notices issued by the A.O and therefore, the cash deposited into the bank account to the tune of Rs.81,79,730/- for AY 2017-18 and to the tune of Rs.82,33,582/- for AY 2018-19 were treated as unexplained credit in the hands of the assessee. Aggrieved, the assessee filed further appeal before the CIT(A) for both the AYs. The assessee did not respond to the notices issued by the CIT(A) also for both the AYs and accordingly the CIT(A) dismissed the appeal ex-parte confirming the additions made by the A.O. The assessee is in appeal before the Tribunal against the order of the CIT(A) for both the AYs.

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee has entered into the business of commission agent for fire crackers immediately upon finishing his studies and was guided by his uncle. The Ld. AR further submitted that the assessee being a first time tax payer is not aware of the income tax proceedings and therefore did not represent the case property before the lower authorities. The Ld. AR accordingly 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 represent the case properly by producing the required details. Accordingly, we remit the appeals back to the A.O with a

In the result, both the appeals of the assessee are allowed for statistical purposes.