RAJAGOPAL GOVINDASWAMI KUMAR,CHENNAI vs. ITO, NCW-15(2), CHENNAI

The assessee is an individual and filed return of income admitting total income of Rs. 3,30,630/- and agricultural income of Rs.39,00,000/-. The A.O passed order u/s. 143(3) of the Act, making addition of agricultural income of Rs. 39 Lakhs as unexplained credit u/s. 68 of the Act. Aggrieved, the assessee preferred an appeal before Ld. CIT(A). However, the Ld. CIT(A) in ex-parte order passed upheld the addition made by the A.O.

The Ld. Authorized Representative (A.R) of the assessee has submitted that due to the sudden demise of Chartered Accountant, the assessee was unaware of the proceeding, therefore could not respond to the notices issued. The Ld AR requested that the case may be remitted back to the Ld. CIT(A) for fresh consideration in the interests of justice.

On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.

We have heard the rival submissions, and perused the materials available on record. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A).

Accordingly, we set aside the orders passed by the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail and furnish complete details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.

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