ALWIN DSOUZA,PORVORIM, GOA vs. INCOME TAX OFFICER, WARD 2(1), PANAJI, GOA

The sole grievance of the assessee is against the addition with regard to unexplained money u/s 69A r.w.s 115BBE of the Act of Rs. 24,83,000/-.

At the outset, ld. Counsel for the assessee requested for restoring the issues to the file of ld. JAO for denovo adjudication as the assessment order has been passes ex-parte u/s 144 of the Act

On the other hand ld. DR supported the orders of ld. CIT(A). On the other hand ld. DR supported the orders of ld. CIT(A). On the other hand ld. DR supported the orders of ld. CIT(A).

We have heard rival We have heard rival contentions contentions and perused the material and perused the material placed on record. The assessee is an individual did not placed on record. The assessee is an individual did not placed on record. The assessee is an individual did not file the file the return of income for the A.Y 2019 return of income for the A.Y 2019-20. Subsequently after serving of 20. Subsequently after serving of 20. Subsequently after serving of notice u/s 148 of the Act, the return of income furnished on notice u/s 148 of the Act, the return of income furnished on notice u/s 148 of the Act, the return of income furnished on notice u/s 148 of the Act, the return of income furnished on 25.03.2023. However to the subsequent notices u/s 142(1) and 25.03.2023. However to the subsequent notices u/s 142(1) and 25.03.2023. However to the subsequent notices u/s 142(1) and 25.03.2023. However to the subsequent notices u/s 142(1) and show cause notices assessee did not appear and ld. AO show cause notices assessee did not appear and ld. AO show cause notices assessee did not appear and ld. AO passed the passed the best judgment assessment u/s 144 of the Act making addition for best judgment assessment u/s 144 of the Act making addition for best judgment assessment u/s 144 of the Act making addition for best judgment assessment u/s 144 of the Act making addition for unexplained cash deposits in various bank accounts. Aggrieved unexplained cash deposits in various bank accounts. Aggrieved unexplained cash deposits in various bank accounts. Aggrieved unexplained cash deposits in various bank accounts. Aggrieved assessee preferred appeal before ld. CIT(A) but filed belated assessee preferred appeal before ld. CIT(A) but filed belated assessee preferred appeal before ld. CIT(A) but filed belatedly and ld. and ld. CIT(A) did not condone the delay because no pe CIT(A) did not condone the delay because no pe CIT(A) did not condone the delay because no petition of condonation tition of condonation of delay was filed by the assessee. of delay was filed by the assessee.

Before this Tribunal the assessee has Before this Tribunal the assessee has Before this Tribunal the assessee has furnished the reasons furnished the reasons giving rise to the delay in filing the appeal before ld. CIT(A). It is to the delay in filing the appeal before ld. CIT(A). It is to the delay in filing the appeal before ld. CIT(A). It is to the delay in filing the appeal before ld. CIT(A). It is submitted that submitted that for filing the appeal before ld. CIT(A) filing the appeal before ld. CIT(A), assessee assessee approached CA Sham J Kamat who advised the assessee to obtain approached CA Sham J Kamat who advised the assessee to obtain approached CA Sham J Kamat who advised the assessee to obtain approached CA Sham J Kamat who advised the assessee to obtain notarized affidavit for the purpose of codon notarized affidavit for the purpose of codon notarized affidavit for the purpose of codonation of delay and the ation of delay and the same was obtained on 30.06.2025 and submitted to the consultant obtained on 30.06.2025 and submitted to the consultant obtained on 30.06.2025 and submitted to the consultant obtained on 30.06.2025 and submitted to the consultant office for further process. Unfortunately, CA Sham J Kamat wa office for further process. Unfortunately, CA Sham J Kamat wa office for further process. Unfortunately, CA Sham J Kamat was office for further process. Unfortunately, CA Sham J Kamat wa diagnosed of malignancy and admitted to hospital in Mumbai. We diagnosed of malignancy and admitted to hospital in Mumbai. We diagnosed of malignancy and admitted to hospital in Mumbai. We diagnosed of malignancy and admitted to hospital in Mumbai. We note that all these incidents indicate that assessee note that all these incidents indicate that assessee note that all these incidents indicate that assessee prepared ared affidavit for delay condonation for delay condonation to be filed before ld. CIT(A) but the to be filed before ld. CIT(A) but the to be filed before ld. CIT(A) but the same could not reached the Office of the ld. CIT(A). We a same could not reached the Office of the ld. CIT(A). We a same could not reached the Office of the ld. CIT(A). We are same could not reached the Office of the ld. CIT(A). We a convinced that reasonable cause prevented the assessee in filing the convinced that reasonable cause prevented the assessee in filing the convinced that reasonable cause prevented the assessee in filing the convinced that reasonable cause prevented the assessee in filing the appeal before ld. CIT(A) within the appeal before ld. CIT(A) within the prescribed prescribed time limit. Therefore, Therefore, considering the reasonable cause and also taking justice oriented onsidering the reasonable cause and also taking justice oriented onsidering the reasonable cause and also taking justice oriented onsidering the reasonable cause and also taking justice oriented approach we find that the delay is not intentio approach we find that the delay is not intentio approach we find that the delay is not intentional and therefore nal and therefore placing reliance on the judgment of placing reliance on the judgment of Hon’ble Apex Court in the case of Hon’ble Apex Court in the case of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. Reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State Reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State Reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State Reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State

So far as merits of the case are concern since ld. AO has So far as merits of the case are concern since ld. AO has So far as merits of the case are concern since ld. AO has So far as merits of the case are concern since ld. AO has passed the best judgment assessment and th passed the best judgment assessment and th passed the best judgment assessment and that the assessee could at the assessee could not place necessary details to explain the necessary details to explain the necessary details to explain the source of alleged cash ce of alleged cash deposits, we deem it appropriate to provide one more opportunity to e deem it appropriate to provide one more opportunity to e deem it appropriate to provide one more opportunity to e deem it appropriate to provide one more opportunity to the assessee and restore all the issues the assessee and restore all the issues the assessee and restore all the issues raised in the instant appeal appeal to the file of ld. Jurisdictional Assessing Officer (in short “ ld. Jurisdictional Assessing Officer (in short “ ld. Jurisdictional Assessing Officer (in short “ld. JAO ld. JAO”) for denovo adjudication and to decide in accordance with law. adjudication and to decide in accordance with law. adjudication and to decide in accordance with law. adjudication and to decide in accordance with law. Needless to mention that the ld. JAO shall afford proper opportunity Needless to mention that the ld. JAO shall afford proper opportunity Needless to mention that the ld. JAO shall afford proper opportunity Needless to mention that the ld. JAO shall afford proper opportunity to the assessee to the assessee to the file detail and submission to the file detail and submission. Further, we direct . Further, we direct the assessee to remain cooperative in furnishing the details the assessee to remain cooperative in furnishing the details the assessee to remain cooperative in furnishing the details called called for by the ld. for by the ld. JAO. Finding of ld. CIT(A) is set aside and effective . Finding of ld. CIT(A) is set aside and effective . Finding of ld. CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical grounds of appeal raised by the assessee are allowed for statistical grounds of appeal raised by the assessee are allowed for statistical grounds of appeal raised by the assessee are allowed for statistical purposes.

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