AVADHESH KUMAR PANDEY,DURGAPUR vs. I.T.O., WARD - 2(4), , DURGAPUR

It appears from the report of the registry that the appeal has been filed after a delay of 39 days for this the assessee has filed condonation petition., which are as follows- On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the Assessment Year: 2019-20 Avadhesh Kumar Panday delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.

Brief facts of the case of the assessee is that the case of the assessee was reopened on the ground that the assessee did not file any return of income though there was substantial banking transaction in the relevant year. The AO after issuing show cause notices and considering the submission filed by the assessee, assessed the total income u/s 144 read with Section 147 by making an addition of Rs. 67,32,72,220/- u/s 69A being unexplained money.

Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed for want of prosecution.

The Ld. Counsel instead of arguing into the merit of the case has only submitted that the assessee has to given an opportunity to place his case before the Ld. CIT(A) as the Ld. CIT(A) dismissed the appeal of the assessee by passing an ex-parte order. The submission of the assessee is that all the notices were issued by the Ld. CIT(A) on the 8e-mail ID of the assessee and the assessee being a layman had totally unaware about the said notice, as a result of which, there was non-compliance before the Ld. CIT(A) and the appeal has been dismissed. The Ld. Counsel for the assessee has filed an Affidavit and prayed that his case is restored back to the file of Ld. CIT(A) for fresh adjudication.

Contrary to that the Ld. D.R though supports the impugned order but did not raise any objection in remitting back the appeal of the assessee before the Ld. CIT(A).

We have gone through the order passed by the Ld. CIT(A) and find that the order passed by the Ld. CIT(A) is an ex-parte order as there was non-compliance on behalf of the assessee. Affidavit filed by the assessee in this context are as under-

Keeping in view the Affidavit filed by the assessee and for the interest of justice we are inclined to remit back the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) is directed to pass an afresh order after hearing the assessee and the assessee is also directed to co-operate in the proceedings.