HALEYUR KRISHNEGOWDA MADHUCHANDRA ,MYSORE vs. INCOME TAX OFFICER, WARD-1(4), MYSORE

This is an appeal filed by the assessee against the order passed by the Addl/JCIT(A)-2, Surat vide order dated 28/05/2024 in DIN No. ITBA/APL/S/250/2024-25/1065198378(1) for the assessment year 2015- 16.

This appeal is filed by the assessee against the order of the learned CIT(A) for the AY 2015-16.

At the outset, we note that there is a delay of 166 days in filing of the present appeal. The assessee explained that the delay was not deliberate. The learned CIT(A) had sent the hearing notice to a wrong email ID. The correct email ID was mentioned in Form 35. As the notice was not received, the assessee was unaware of the hearing. Thus, the learned CIT(A) passed the order ex parte. Considering these facts, we are satisfied that there was reasonable cause for the delay. Hence, the delay of 166 days in filing the appeal is condoned.

On merits, the assessee submitted that he wants to place further information and evidences regarding the source of cash deposits. Since these details were not examined by the lower authorities, we are of the view that the matter should go back to the Assessing Officer. If the matter is retained with the learned CIT(A), he will have to call for a remand report which may take more time. Therefore, in the interest of justice and to provide proper opportunity, we set aside the impugned order and restore the matter to the file of the Assessing Officer. The Assessing Officer shall examine the fresh evidences to be filed by the assessee and decide the issue as per law. The assessee is directed to cooperate and not to seek unwarranted adjournments.