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Facts
The assessee is in appeal against the order of the CIT(A) for AY 2017-18. The primary issue involves additions made by the Assessing Officer regarding cash deposits during demonetization, denial of business expenditure, and disallowance of business loss, with the CIT(A) dismissing the appeal for non-prosecution.
Held
The Tribunal condoned the delay in filing the appeal due to the assessee's partner's medical condition. It noted that the assessee was not properly represented before the lower authorities and decided to set aside both orders, remitting the matter back to the Assessing Officer for fresh adjudication.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for non-prosecution without proper adjudication, and whether the matter should be remanded to the Assessing Officer for fresh consideration given potential procedural lapses and the assessee's representation issues.
Sections Cited
250, 30, 36, 43B, 119(2Xb), 142(1), 133(6), 69A, 144, 250(6), 46A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 15.05.2025.
The assessee is in appeal before the Tribunal raising the following grounds of appeal: 1.The impugned order was passed by the Learned CIT (Appeals) without affording the assessee its right to have proper and meaningful opportunity of being heard, in violation of the principles of natural justice and Article 21 of the Constitution of India. The procedure adopted through the National Faceless Appeal Centre failed to ensure effective participation and representation, rendering the impugned order bad in law and liable to be set aside.
2. The Learned CIT (Appeals) was in error in law and fact in determining the total income of the assessee at Rs. 15,73,030/-. The order shockingly ignores substantial amounts received from partners and debtors, which form part of the assessee's financial transactions and are
The assessee prays that this Hon’ble Tribunal may be pleased to allow this appeal, set aside the impugned order dated 3/11/2022, and pass a fresh order in its stead, consistent with the findings of this Tribunal. The assessee further craves leave to add, alter, amend, or withdraw any or all of the grounds of appeal stated herein, or to add any further grounds of appeal, before or at the time of hearing.
The Registry has informed that the appeal is time barred by 1850 days in filing the appeal by the assessee. However, Shri Angrez Singh
Considering the facts and circumstances of the case, we are of the view that the assessee had sufficient cause and was prevented in filing the appeal within the stipulated time. Therefore, we are inclined to condone the delay of 1850 days. Hence the delay is condoned and the appeal is adjudicated.
Brief facts of the case are that the assessee is a firm, and there was definite and credible information available with the ld. Assessing Officer that the assessee-firm had deposited cash to the tune of Rs.15,15,500/- during the period of demonetization i.e. 09.11.2016 to 31.12.2016. There was no compliance to the notice under section 142(1) of the Act which issued to the assessee calling for the return of income. Subsequently a letter was issued under section 133(6) to the Syndicate
We have considered the submissions made by both the parties and are of the view that since representation was not properly made before the ld. Assessing Officer as well as Ld. CIT(Appeals), therefore, the lower authority dismissed the appeal of the assessee. After considering the totality of the facts and circumstances of the case and in the interest of justice and fair play, we are inclined to set aside both the orders of the lower authorities and remit the matter back to the file of ld. Assessing Officer to decide the matter afresh after providing one more opportunity of being heard to the assessee. The assessee shall be at liberty to raise all legal issues raised in the grounds of appeal before