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Facts
The assessee failed to file a regular return of income for the assessment year 2012-13. Despite notices under Section 148 and subsequent notices, the assessee did not comply. The Assessing Officer completed the assessment ex-parte, making additions based on available records. The CIT(A) also sustained the additions due to non-compliance.
Held
The Tribunal held that there was a sufficient cause for the assessee's non-compliance with the notices issued by the CIT(A) due to a closed bank and the demise of the Chartered Accountant. Consequently, the order of the CIT(A) was set aside, and the matter was restored to the file of the Assessing Officer for fresh adjudication.
Key Issues
Whether the CIT(A) correctly dismissed the appeal for non-compliance when there were sufficient causes for such non-compliance, and whether the additions made by the AO and confirmed by the CIT(A) were justified.
Sections Cited
147, 148, 144, 69A, 69, 142(1), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “H (SMC
Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY
ORDER
PER OM PRAKASH KANT, AM
This appeal by the assessee is directed against order dated 26.03.2025 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2012-13, raising following grounds:
A) Principles of natural justice violated 1) The learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [CIT(A)] erred on facts and in law in confirming the order of the AO by holding that in absence of any written submission by the appellant, he was not inclined to written submission by the appellant, he was not inclined to written submission by the appellant, he was not inclined to interfere with the decision of the AO. nterfere with the decision of the AO. 2) The learned CIT(A) failed to appreciate that the appellant was 2) The learned CIT(A) failed to appreciate that the appellant was 2) The learned CIT(A) failed to appreciate that the appellant was prevented by a reasonable and sufficient cause from furnishing prevented by a reasonable and sufficient cause from furnishing prevented by a reasonable and sufficient cause from furnishing the details before the learned CIT(A) in as much as Punjab and the details before the learned CIT(A) in as much as Punjab and the details before the learned CIT(A) in as much as Punjab and Maharashtra Co Maharashtra Co-operative Bank was closed and the appellant ank was closed and the appellant could not procure the required details within time. could not procure the required details within time. 3) Appellant prays that the order passed by the hon'ble CIT(A) may 3) Appellant prays that the order passed by the hon'ble CIT(A) may 3) Appellant prays that the order passed by the hon'ble CIT(A) may be set aside and the CIT(A) may be directed to pass a speaking be set aside and the CIT(A) may be directed to pass a speaking be set aside and the CIT(A) may be directed to pass a speaking order after affording a reasonable and su order after affording a reasonable and sufficient opportunity of fficient opportunity of being heard to the appellant. being heard to the appellant. Without prejudice to the above : Without prejudice to the above : B) Not adjudicating on the ground relating to Reopening of B) Not adjudicating on the ground relating to Reopening of B) Not adjudicating on the ground relating to Reopening of assessment 4) Without prejudice to the above, the learned CIT(A) erred on facts 4) Without prejudice to the above, the learned CIT(A) erred on facts 4) Without prejudice to the above, the learned CIT(A) erred on facts and in law in not adjudicating and in law in not adjudicating on the ground relating to reopening on the ground relating to reopening of assessment. of assessment. 5) The learned CIT(A) erred in not appreciating that the 5) The learned CIT(A) erred in not appreciating that the 5) The learned CIT(A) erred in not appreciating that the Assessment Order did not contain any DIN nor mentioned the Assessment Order did not contain any DIN nor mentioned the Assessment Order did not contain any DIN nor mentioned the reasons why the same could not be affixed nor gave the details of reasons why the same could not be affixed nor gave the details of reasons why the same could not be affixed nor gave the details of any approval obtained any approval obtained for passing the order without DIN. Hence, for passing the order without DIN. Hence, the order u/s. 144 r.w.s. 147 is bad in law. the order u/s. 144 r.w.s. 147 is bad in law. 6) The learned AO failed to appreciate that the appellant's income 6) The learned AO failed to appreciate that the appellant's income 6) The learned AO failed to appreciate that the appellant's income was below taxable limits and the appellant was not liable to file was below taxable limits and the appellant was not liable to file was below taxable limits and the appellant was not liable to file her return of income and hence ther her return of income and hence there could not be any income e could not be any income escaping assessment. Hence, the reopening of assessment is bad escaping assessment. Hence, the reopening of assessment is bad escaping assessment. Hence, the reopening of assessment is bad in law. 7) Appellant prays that the CIT(A) may be directed to adjudicate 7) Appellant prays that the CIT(A) may be directed to adjudicate 7) Appellant prays that the CIT(A) may be directed to adjudicate the ground relating to reopening of assessment. the ground relating to reopening of assessment. C) Addition on account of alleged unexplained C) Addition on account of alleged unexplained C) Addition on account of alleged unexplained money u/s. 69A – Rs. 39,73,291/ Rs. 39,73,291/- 8) The learned AO erred on facts and in law in confirming the 8) The learned AO erred on facts and in law in confirming the 8) The learned AO erred on facts and in law in confirming the addition made by the AO on account of alleged unexplained money addition made by the AO on account of alleged unexplained money addition made by the AO on account of alleged unexplained money u/s. 69A of Rs. 39,73.291/ u/s. 69A of Rs. 39,73.291/-. 9) The learned CIT(A) failed to appreciate that all the credits in t 9) The learned CIT(A) failed to appreciate that all the credits in t 9) The learned CIT(A) failed to appreciate that all the credits in the account of the appellant was not income and that the same could account of the appellant was not income and that the same could account of the appellant was not income and that the same could not be taxes as alleged unexplained monay u/s. 69A. Hence, the not be taxes as alleged unexplained monay u/s. 69A. Hence, the not be taxes as alleged unexplained monay u/s. 69A. Hence, the addition of Rs. 39,73,291/ addition of Rs. 39,73,291/- was liable to be deleted. 10) Appellant prays that the addition made by the AO on account 10) Appellant prays that the addition made by the AO on account 10) Appellant prays that the addition made by the AO on account of alleged unexplained money u/s. 69A of Rs. 39,73,291/ ed unexplained money u/s. 69A of Rs. 39,73,291/ ed unexplained money u/s. 69A of Rs. 39,73,291/- and confirmed by the CIT(A) may be deleted. confirmed by the CIT(A) may be deleted. D) Addition on account of alleged unexplained investment D) Addition on account of alleged unexplained investment D) Addition on account of alleged unexplained investment u/s. 69 – Rs. 8,98,056/ Rs. 8,98,056/- 11) The learned CIT(A) erred on facts and in law in confirming the 11) The learned CIT(A) erred on facts and in law in confirming the 11) The learned CIT(A) erred on facts and in law in confirming the addition made addition made by the AO on account of alleged unexplained by the AO on account of alleged unexplained investment u/s. 69 of Rs. 8,98,056/ investment u/s. 69 of Rs. 8,98,056/-. 12) The learned CIT(A) failed to appreciate that the maturity of 12) The learned CIT(A) failed to appreciate that the maturity of 12) The learned CIT(A) failed to appreciate that the maturity of fixed deposits could not be taxed as the appellant's income u/s. 69 fixed deposits could not be taxed as the appellant's income u/s. 69 fixed deposits could not be taxed as the appellant's income u/s. 69 and it was only the interest element on m and it was only the interest element on maturity of fixed deposits, aturity of fixed deposits, which could be taxed as the income of the appellant. Hence, the which could be taxed as the income of the appellant. Hence, the which could be taxed as the income of the appellant. Hence, the addition of Rs. 8,98,056/ addition of Rs. 8,98,056/- on account of alleged unexplained on account of alleged unexplained investment u/s. 69 is liable to be deleted. investment u/s. 69 is liable to be deleted. 13) Appellant prays that the addition made by the AO on acco 13) Appellant prays that the addition made by the AO on acco 13) Appellant prays that the addition made by the AO on account of alleged unexplained investment u/s. 69 of Rs. 8,98,056/ of alleged unexplained investment u/s. 69 of Rs. 8,98,056/ of alleged unexplained investment u/s. 69 of Rs. 8,98,056/- and confirmed by the CIT(A) confirmed by the CIT(A) may be deleted.
Briefly stated, facts of the case are that the assessee did not Briefly stated, facts of the case are that the assessee did not Briefly stated, facts of the case are that the assessee did not file regular return of income for the year under consideration. In file regular return of income for the year under consideration file regular return of income for the year under consideration view of information in possession of t information in possession of the Department gathered he Department gathered through Annual Information nformation Return (AIR) that assessee had (AIR) that assessee had deposited cash amounting to Rs.13,74,600/ deposited cash amounting to Rs.13,74,600/-, the Assessing Officer , the Assessing Officer recorded reasons to believe that income escaped assessment and recorded reasons to believe that income escaped assessment and recorded reasons to believe that income escaped assessment and issued notice u/s 148 of the s 148 of the Income-tax Act,1961 ( in short the ,1961 ( in short the ‘Act’) on 23.03.2019. Pursuant to the notice also on 23.03.2019. Pursuant to the notice also, the assessee did the assessee did not file return of income. The various statutory notices under the not file return of income. The various statutory notices under the not file return of income. The various statutory notices under the Act were issued however same were not complied by the assessee. Act were issued however same were not complied by the assessee. Act were issued however same were not complied by the assessee. Assessee was also issued a final show cause notice on 13.11.2019 was also issued a final show cause notice on 13.11.2019 was also issued a final show cause notice on 13.11.2019 asking to show cause as why an amount of Rs.39,78,291/- asking to show cause as why an amount of Rs.39,78,291/ asking to show cause as why an amount of Rs.39,78,291/ appearing as credit in the bank account including interest of appearing as credit in the bank account including interest of appearing as credit in the bank account including interest of Rs.21,220/- not be treated as unexplained cash money u/s 69A of not be treated as unexplained cash money u/s 69A of not be treated as unexplained cash money u/s 69A of the Act. Further, the the AO also asked to show cause why the time also asked to show cause why the time deposits deposits of of Rs.8,98,056/- Rs.8,98,056/ with Punjab unjab and and Maharashtra Maharashtra Cooperative Bank should not be treated as unexplained investment. Bank should not be treated as unexplained investment. Bank should not be treated as unexplained investment. But in view of no response from the assessee, the Assessing Officer But in view of no response from the assessee, the Assessing Officer But in view of no response from the assessee, the Assessing Officer completed the assessme completed the assessment invoking section 144 of the Act based on nt invoking section 144 of the Act based on the available record and made addition of Rs.48, the available record and made addition of Rs.48,71,347/ 71,347/-.
On further appeal also no compliance was made on the part of On further appeal also no compliance was made on the part of On further appeal also no compliance was made on the part of the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) the assessee before the Ld. CIT(A) and therefore, the Ld. CIT(A) sustained the addition d sustained the addition dismissing the appeal in default. The ismissing the appeal in default. The relevant finding of the Ld. CIT(A) is reproduced as under: relevant finding of the Ld. CIT(A) is reproduced as under: relevant finding of the Ld. CIT(A) is reproduced as under:
“6. I have carefully considered the assessment order, the grounds 6. I have carefully considered the assessment order, the grounds 6. I have carefully considered the assessment order, the grounds of appeal
, statement of facts and the relevant provisions of law. In of appeal, statement of facts and the relevant provisions of law. In of appeal, statement of facts and the relevant provisions of law. In response to the notices i response to the notices issued under Section 250 of the Act, no ssued under Section 250 of the Act, no written submissions and documents in support of the grounds of written submissions and documents in support of the grounds of written submissions and documents in support of the grounds of appeal have been filed till date. appeal have been filed till date. 6.1 The present appeal pertains to the assessment proceedings 6.1 The present appeal pertains to the assessment proceedings 6.1 The present appeal pertains to the assessment proceedings initiated under Section 147 read with Section 144 of the I initiated under Section 147 read with Section 144 of the I initiated under Section 147 read with Section 144 of the Income Tax Act for the assessment year 2012 Tax Act for the assessment year 2012-13. The case revolves
13. The case revolves around unexplained credits reflecting in the bank account of the around unexplained credits reflecting in the bank account of the around unexplained credits reflecting in the bank account of the Appellant and unexplained bank deposits during the year. The Appellant and unexplained bank deposits during the year. The Appellant and unexplained bank deposits during the year. The Assessing Officer issued multiple statutory notices under Section Assessing Officer issued multiple statutory notices under Section Assessing Officer issued multiple statutory notices under Sections 148, 142(1), and 144 of the Act, to which the appellant failed to 148, 142(1), and 144 of the Act, to which the appellant failed to 148, 142(1), and 144 of the Act, to which the appellant failed to respond. 6.2 The Appellant has not furnished any explanation with respect 6.2 The Appellant has not furnished any explanation with respect 6.2 The Appellant has not furnished any explanation with respect to source of cash credits and bank deposits made during the year to source of cash credits and bank deposits made during the year to source of cash credits and bank deposits made during the year under consideration. under consideration. 6.3 At the appellate stage, 6.3 At the appellate stage, the appellant has not furnished any the appellant has not furnished any written submission in support of his claim. No arguments have written submission in support of his claim. No arguments have written submission in support of his claim. No arguments have been advanced by him in his statement of facts and grounds of been advanced by him in his statement of facts and grounds of been advanced by him in his statement of facts and grounds of appeal to rebut the estimated income determined by the AO. The appeal to rebut the estimated income determined by the AO. The appeal to rebut the estimated income determined by the AO. The appellant has chosen not to furni appellant has chosen not to furnish a cogent explanation of the sh a cogent explanation of the cash credits along with reliable evidence in support of his cash credits along with reliable evidence in support of his cash credits along with reliable evidence in support of his contentions and grounds of appeal despite ample opportunity and contentions and grounds of appeal despite ample opportunity and contentions and grounds of appeal despite ample opportunity and time time time allowed allowed allowed during during during the the the appellate appellate appellate proceedings. proceedings. proceedings. In In In such such such circumstances, the undersigned is left with no circumstances, the undersigned is left with no alternative but to alternative but to presume that the appellant has no further submissions in support presume that the appellant has no further submissions in support presume that the appellant has no further submissions in support of his averments made in the grounds of appeal. Accordingly, the of his averments made in the grounds of appeal. Accordingly, the of his averments made in the grounds of appeal. Accordingly, the appeal is being decided keeping in view the facts brought on appeal is being decided keeping in view the facts brought on appeal is being decided keeping in view the facts brought on record by the AO in the assessment order and record by the AO in the assessment order and by the appellant in by the appellant in the grounds of appeal and statement of facts. the grounds of appeal and statement of facts. 6.4 Based on the material available on record, the appellant's 6.4 Based on the material available on record, the appellant's 6.4 Based on the material available on record, the appellant's contentions are not acceptable because of specific findings in the contentions are not acceptable because of specific findings in the contentions are not acceptable because of specific findings in the assessment order about no evidence being adduced by the assessment order about no evidence being adduced by the assessment order about no evidence being adduced by the appellant to corroborate the claim made. In the absence of any appellant to corroborate the claim made. In the absence of any appellant to corroborate the claim made. In the absence of any cogent material to explain the nature and source of the bank cogent material to explain the nature and source of the bank cogent material to explain the nature and source of the bank credits and bank deposits in the bank account, the stand of the AO credits and bank deposits in the bank account, the stand of the AO credits and bank deposits in the bank account, the stand of the AO cannot be faulted. The appellant failed to explain the nature and cannot be faulted. The appellant failed to explain the nature and cannot be faulted. The appellant failed to explain the nature and source of the cash deposits during the assessment proceedings source of the cash deposits during the assessment proceedings source of the cash deposits during the assessment proceedings and even in the appellate proceedings. It is a trite law that once and even in the appellate proceedings. It is a trite law that once and even in the appellate proceedings. It is a trite law that once the appellant fails to discharge the onus cast on him to explain the the appellant fails to discharge the onus cast on him to explain the the appellant fails to discharge the onus cast on him to explain the nature and source of any sum of money. The genuineness of nature and source of any sum of money. The genuineness of nature and source of any sum of money. The genuineness of transactions could not be proved to the satisfaction of the AO transactions could not be proved to the satisfaction of the AO transactions could not be proved to the satisfaction of the AO during the assessment proceedings. during the assessment proceedings. 6.5. Primarily, as there is no proper response to appeal notices, the 6.5. Primarily, as there is no proper response to appeal notices, the 6.5. Primarily, as there is no proper response to appeal notices, the appeal is liable to be dismissed in terms of ratio of verdicts of the appeal is liable to be dismissed in terms of ratio of verdicts of the appeal is liable to be dismissed in terms of ratio of verdicts of the Hon'ble Apex Cour Hon'ble Apex Court and the various High Courts. The Hon'ble Apex t and the various High Courts. The Hon'ble Apex Court, in the case of CIT v. B.N. Bhattacharjee and another (10 Court, in the case of CIT v. B.N. Bhattacharjee and another (10 Court, in the case of CIT v. B.N. Bhattacharjee and another (10 CTR 354) held that "appeal does not mean only filing of memo of CTR 354) held that "appeal does not mean only filing of memo of CTR 354) held that "appeal does not mean only filing of memo of appeal but also pursuing it effectively. In cases where the appeal but also pursuing it effectively. In cases where the appeal but also pursuing it effectively. In cases where the assessee does not wa assessee does not want to pursue the appeal, the Court/Tribunal nt to pursue the appeal, the Court/Tribunal have inherent power to dismiss the appeal." have inherent power to dismiss the appeal." 6.6 Hon. ITAT (Cochin Bench) in MP No. 71 to 79. (COCH) OF 2013 6.6 Hon. ITAT (Cochin Bench) in MP No. 71 to 79. (COCH) OF 2013 6.6 Hon. ITAT (Cochin Bench) in MP No. 71 to 79. (COCH) OF 2013 in case of Tourist Resorts Kerala Ltd. V Assisstant Commissioner in case of Tourist Resorts Kerala Ltd. V Assisstant Commissioner in case of Tourist Resorts Kerala Ltd. V Assisstant Commissioner of Income tax Circle of Income tax Circle -1(1) Thiruvanananthupuram has held that thupuram has held that where the assessee has failed to show that there was a where the assessee has failed to show that there was a where the assessee has failed to show that there was a reasonable cause for non appearance on date of hearing of appeal, reasonable cause for non appearance on date of hearing of appeal, reasonable cause for non appearance on date of hearing of appeal, applications filed by the assessee for setting aside the ex parte applications filed by the assessee for setting aside the ex parte applications filed by the assessee for setting aside the ex parte order and restoring appeal were to be dismisse order and restoring appeal were to be dismissed. 6.7 Reliance is also placed on the Hon' Supreme Court judgement 6.7 Reliance is also placed on the Hon' Supreme Court judgement 6.7 Reliance is also placed on the Hon' Supreme Court judgement in CIVIL APPEAL NO. 2463 OF 2019 in the case of Principal in CIVIL APPEAL NO. 2463 OF 2019 in the case of Principal in CIVIL APPEAL NO. 2463 OF 2019 in the case of Principal Commissioner of Income tax (Central) Commissioner of Income tax (Central) -1 v. NRA Iron & Steel (P.) 1 v. NRA Iron & Steel (P.) Ltd. Reliance is also placed on the decision of the Hon'ble Suprem Ltd. Reliance is also placed on the decision of the Hon'ble Suprem Ltd. Reliance is also placed on the decision of the Hon'ble Supreme Court in the case of Ashokii Chanduji Thakor vs PCIT, [2021] 130 Court in the case of Ashokii Chanduji Thakor vs PCIT, [2021] 130 Court in the case of Ashokii Chanduji Thakor vs PCIT, [2021] 130 taxmann.com. taxmann.com. 6.8 Based on the facts mentioned above, detailed discussion in the 6.8 Based on the facts mentioned above, detailed discussion in the 6.8 Based on the facts mentioned above, detailed discussion in the assessment order by the AO and in the absence of any written assessment order by the AO and in the absence of any written assessment order by the AO and in the absence of any written submission by the appellant, I am not inclined t submission by the appellant, I am not inclined to interfere with the o interfere with the decision of the AO. decision of the AO. 6.9 Because of the facts mentioned above, I do not find any 6.9 Because of the facts mentioned above, I do not find any 6.9 Because of the facts mentioned above, I do not find any infirmity in the decision of the AO and I am not inclined to interfere infirmity in the decision of the AO and I am not inclined to interfere infirmity in the decision of the AO and I am not inclined to interfere with the decision of the AO. with the decision of the AO. Hence, Grounds of appeal
No. 1 to 6 are found to be not Hence, Grounds of appeal No. 1 to 6 are found to be not Hence, Grounds of appeal No. 1 to 6 are found to be not maintainable. Accordingly, the same are hereby maintainable. Accordingly, the same are hereby dismissed. dismissed.”
4. We have heard rival submissions of the parties and perused We have heard rival submissions of the parties and perused We have heard rival submissions of the parties and perused the relevant materials on record the relevant materials on record. In the grounds raised, the In the grounds raised, the assessee has submitted that the Punjab & assessee has submitted that the Punjab & Maharashtra Co Maharashtra Co- operative Bank was closed, therefore, the assessee could not operative Bank was closed, therefore, the assessee could not operative Bank was closed, therefore, the assessee could not procure required details within the time and therefore, same could procure required details within the time and therefore, same could procure required details within the time and therefore, same could not be filed before the Assessing Officer or the Ld. CIT(A). From the not be filed before the Assessing Officer or the Ld. CIT(A). not be filed before the Assessing Officer or the Ld. CIT(A). submission filed before us as available before us as available on record, it transpired that assessee is located at Kolkata and due to assessee is located at Kolkata and due to notices sent through e notices sent through e- mail only and ill health of the Chartered Accountant appearing for ill health of the Chartered Accountant appearing for ill health of the Chartered Accountant appearing for the assessee submission could not the assessee submission could not be made before the Ld. CIT(A) made before the Ld. CIT(A) and the concerned Chartered Acc and the concerned Chartered Accountant ultimately died on ountant ultimately died on 13.07.2025. The relevant submission of the assessee is reproduced The relevant submission of the assessee is reproduced The relevant submission of the assessee is reproduced as under:
“I most respectfully wish to bring to your kind attention that I could I most respectfully wish to bring to your kind attention that I could I most respectfully wish to bring to your kind attention that I could not respond to or attend the hearing notices issued by the CIT(A) not respond to or attend the hearing notices issued by the CIT(A) not respond to or attend the hearing notices issued by the CIT(A) due to the follo due to the following genuine and unavoidable circumstances: wing genuine and unavoidable circumstances:
1. Non-awareness of Email Notices: awareness of Email Notices: The notices for hearing from the CIT(A) were sent via email. The notices for hearing from the CIT(A) were sent via email. The notices for hearing from the CIT(A) were sent via email. Unfortunately, I was unaware of their receipt as I was not Unfortunately, I was unaware of their receipt as I was not Unfortunately, I was unaware of their receipt as I was not monitoring the email address to which they were sent, ow monitoring the email address to which they were sent, ow monitoring the email address to which they were sent, owing to lack of knowledge that such communication had been initiated through of knowledge that such communication had been initiated through of knowledge that such communication had been initiated through that channel. As a result, the notices remained unnoticed and that channel. As a result, the notices remained unnoticed and that channel. As a result, the notices remained unnoticed and unattended and it was not communicated to the office my unattended and it was not communicated to the office my unattended and it was not communicated to the office my authorised representative / Chartered Accountant. authorised representative / Chartered Accountant.
2. Demise of Previous Chartered Accountant: Previous Chartered Accountant: During the relevant time, my former Chartered Accountant, who During the relevant time, my former Chartered Accountant, who During the relevant time, my former Chartered Accountant, who was handling all my income tax matters, unfortunately passed was handling all my income tax matters, unfortunately passed was handling all my income tax matters, unfortunately passed away. This led to a breakdown in the communication and handling away. This led to a breakdown in the communication and handling away. This led to a breakdown in the communication and handling of my tax proceedings. I was unable t of my tax proceedings. I was unable to make alternative o make alternative arrangements in time, which further contributed to the non arrangements in time, which further contributed to the non arrangements in time, which further contributed to the non compliance compliance The The non non-response response to to the the notices notices was was entirely entirely unintentional and caused by the above circumstances beyond my unintentional and caused by the above circumstances beyond my unintentional and caused by the above circumstances beyond my control. I have the utmost respect for the proceedings and control. I have the utmost respect for the proceedings and control. I have the utmost respect for the proceedings and authorities of the Income Tax Department, and it was never my uthorities of the Income Tax Department, and it was never my uthorities of the Income Tax Department, and it was never my intention to disregard or delay the process. intention to disregard or delay the process. I humbly request the Hon'ble Tribunal to kindly condone the lapse I humbly request the Hon'ble Tribunal to kindly condone the lapse I humbly request the Hon'ble Tribunal to kindly condone the lapse and allow me an opportunity to present my case on merits. I am and allow me an opportunity to present my case on merits. I am and allow me an opportunity to present my case on merits. I am now under proper prof now under proper professional guidance and committed to essional guidance and committed to complying with all future proceedings diligently. complying with all future proceedings diligently. I sincerely request that the matter be remanded back to the CIT(A) I sincerely request that the matter be remanded back to the CIT(A) I sincerely request that the matter be remanded back to the CIT(A) for fresh adjudication or any other relief as deemed fit by the for fresh adjudication or any other relief as deemed fit by the for fresh adjudication or any other relief as deemed fit by the Hon'ble Tribunal. Hon'ble Tribunal.” 5. In view of above e above explanation of the assessee we are of opinion xplanation of the assessee we are of opinion that there exists a sufficient cause for non sufficient cause for non-compliance of the n compliance of the notice issued by the ld. CIT(A), therefore, w issued by the ld. CIT(A), therefore, we feel it appropriate to set aside e feel it appropriate to set aside the order of the Ld. CIT(A) and restore the matter back to the file of the order of the Ld. CIT(A) and restore the matter back to the file the order of the Ld. CIT(A) and restore the matter back to the file the Assessing Officer with the direction to the assessee to file all the Assessing Officer with the direction to the assessee to file all the Assessing Officer with the direction to the assessee to file all necessary necessary necessary evidence evidence evidence justifying justifying justifying source source source and and and nature nature nature of of of the the the credits/deposits/time deposits etc. appearing in his bank accounts. credits/deposits/time deposits etc. appearing in his bank accounts. credits/deposits/time deposits etc. appearing in his bank accounts. The Assessing Officer thereafter shall decide the issue in dispute in The Assessing Officer thereafter shall decide the issue in di The Assessing Officer thereafter shall decide the issue in di accordance with law. The ground No. 1 of the appeal of the assessee accordance with law. The ground No. 1 of the appeal of the assessee accordance with law. The ground No. 1 of the appeal of the assessee is accordingly allowed. Since we have already restored the matter to is accordingly allowed. Since we have already restored the matter to is accordingly allowed. Since we have already restored the matter to the file of the Ld. Assessing Officer, therefore, the other grounds the file of the Ld. Assessing Officer, therefore, the other grounds the file of the Ld. Assessing Officer, therefore, the other grounds raised without prejudice are not required raised without prejudice are not required to be adjudicated upon. to be adjudicated upon.
In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes.