MOHAMMED GOUSE MOINUDDIN,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

At the outset, there is a delay of 52 days in filing the appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay contending, inter alia, that, the Income Tax Practitioner who is looking after the tax matters of the society during the course of assessment proceedings and appeal proceedings and, therefore, he was not aware of ITBA portal. Further, when the tax demand notice received by the assessee, the tax practitioner became incommunicado and, therefore, there is a delay in filing the instant appeal before the Tribunal, which is neither willful nor for want of any undue benefit. He, therefore, pleaded that, the delay of 52 days in filing the appeal before the Tribunal be condoned and admit the appeal for adjudication.

Sri Madan Mohan Meena, learned Sr. AR for the Revenue, on the other hand, did not strongly object for condonation of delay of 52 days in filing the appeal before the Tribunal.

We have heard both the parties, perused the affidavit filed by the assessee seeking for condonation of 52

Brief facts of the case are that, the assessee is an individual and had not filed return of income for the year under consideration within the prescribed time limit as per the provisions of section 139 of the Act. Based on the specific information available with the Department, the case of the assessee for the year under consideration was reopened by issuance notice u/sec.148 of the Income Tax Act, 1961 [in short “the Act”] dated 19.07.2022. The Assessing Officer issued various statutory notices calling the assessee to furnish his explanation along with relevant documentary evidences. However, the assessee has furnished part information and the Assessing Officer has also called for specific information with respect to amount credited in his bank account maintained with Andhra Bank,

Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal.

Sri SK Gupta along with Sri R Mohan Kumar, Advocate-Learned Counsel for the Assessee submitted that, the Assessing Officer made addition of Rs.15.78 crore under section 69A of the Act as unexplained money towards credits in bank account, even though, the total credits in the bank accounts of the assessee maintained with Union Bank of India, HDFC Bank and Axis Bank for the financial year 2013-2014 was at Rs.70,19,754/- even without providing relevant information, on the basis of which, the Assessing Officer has made addition of Rs.15.78 crore. The learned CIT(A) without considering even the submissions of the assessee, has simply sustained the addition made by the Assessing Officer. Therefore, he submitted that, one more opportunity of hearing to the assessee may be provided by remitting the matter back to the file of Assessing Officer for reconciliaton.

Sri Madan Mohan Meena, learned Sr. AR for the Revenue, on the other hand, fairly agreed that, the 6 ITA.No.900/Hyd./2025

We have heard both the parties, perused the material on record and gone through the orders of the authorities below. In this case, the Assessing Officer has made addition of Rs.15.78 crore towards credits on the ground that, as per information available with the Department the assessee is having credits in his bank accounts during the financial year 2013-2014 relevant to assessment year 2014-2015. We find that, the Assessing Officer almost passed ex-parte assessment order and before the learned CIT(A) also the assessee could not substantiate his case. We find that, the assessee is having credits in the bank account to the tune of Rs.15.78 crore, however, the Assessing Officer did not share the information, which is the basis for the addition in the hands of the assessee and that, assessee has not got proper opportunity of hearing to 7 ITA.No.900/Hyd./2025

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

The Income Tax Officer, Ward-14(1), IT Towers, AC Guards, Masab Tank, Hyderabad – 500 004. Telangana. 3. The Pr. CIT, Hyderabad. 4. The DR ITAT “A” Bench, Hyderabad. 5. Guard File.