APPU RAMASAMY,NAMAKKAL vs. ASSESSING OFFICER , INCOME TAX WARD

The registry has noted delay of 297 days in filing the appeal. Considering the period of delay and reasons stated in para 4 of the affidavit of the assessee, we condone the delay and admit the appeal for adjudication.

Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the order u/s 147 of the Act wherein AO disallowed the credits in the bank accounts u/s 68 of the Act. However, the ld. CIT(A) uphold the order of AO and dismissed the appeal on the ground that the assessee has neither responded to the hearing notices nor filed any evidence to support the grounds raised in the appeal. Aggrieved, assessee is in appeal before us.

Before the ld. Counsel for assessee submitted that the e-mail id of the auditor who was handling appeal case was hacked in the month of July 2022 and he was unable to access the emails which caused the non-appearance before the CIT(A). The counsel for the assessee also shown us the Cyber Crime Incident report dated 07.06.2022 which speaks of e-mail hacking/Damage to computer system. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld.DR Ms. Anitha, Addl. CIT however, keeping in mind the reasons furnished supra and substantial justice, grant one more opportunity to the assesee to prosecute the appeal on merits. Accordingly, the impugned Page - 2 - of 3 order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.