SAMYAPPAN SRIDEVI,THANJAVUR vs. ASSESSING OFFICER WARD 1, THANJAVUR, THANJAVUR

The assessee is an individual and engaged in small scale money lending and agricultural activities. The AO received information that the assessee has deposited a sum of Rs. 78,00,000/- in cash into the bank account. Since the assessee did not file the return of income, the A.O reopened the

We have heard the parties, and perused the material available on record. The Ld. Authorized Representative (AR) of the assessee submitted that the assessee submitted details on 01.12.2019 before the A.O. The Ld. AR further submitted that the A.O was issued a show cause notice on 16.12.2024 to submit details on or before 07.01.2025 and when the assessee tried to upload the details he could not do so. The Ld. AR also submitted that the reply to the show cause notice was through email on 14.01.2025. The Ld.AR argued that the details submitted by the assessee have not been considered by the lower authorities. The Ld. AR further argued that though the assessee did not respond to the notice of the CIT(A) the relevant details were already part of the records which has not been considered. 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 and fair play to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(A) with a direction to consider the details already filed by the assessee and call for any further details as may be required to decide the issue in accordance with law. The assessee is directed to submit the necessary details

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