GEETHA SELVAM,CHENNAI vs. ITO, NCW-10(2), CHENNAI

This appeal filed by the assessee is directed against the order dated 06.06.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-18.

We find that this appeal is filed with a delay of 249 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.

The assessee raised 6 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition in the hands of the assessee exparte in the facts and circumstances of the case.

The ld. AR Shri D. Anand, Advocate submits that the assessee has furnished every detail in respect of cash deposits during demonetization period, but however, not considered by the Assessing Officer and the ld. CIT(A). The ld. AR prayed to remand the matter to the file of the Assessing Officer for fresh verification. The ld. DR Ms. V. Supraja, Addl. CIT did not report any objection in respect of the same. Thus, taking into account the submissions of the ld. AR and the ld. DR and in the interest of natural justice, we remand the matter to the file of the Assessing Officer to decide the issue afresh after considering the submissions/ documentary evidences already furnished by the assessee. The assessee is at liberty to file details, if any, to substantiate her claim. Thus, the grounds raised by the assessee are allowed for statistical purposes.