PANKAJ BALASAHEB JOSHI,BEED vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, AURANGABAD

This appeal at the instance of assessee is directed against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 07.10.2024 which is arising out the order u/s. 147 of the Act for Assessment Year 2018-19 framed by Assessment Unit.

Registry has informed there is a delay of 67 days in filing of the appeal before the Tribunal. The reason for delay stated in the affidavit is that the email were received in the spam folder. The assessee/Ld. AR failed to take note of the said notices resulting into delay in filing of the appeal. The Ld. Departmental Representative did not oppose the request made by the Ld. AR of the assessee. We accordingly, condone the delay and admit the appeal for adjudication.

At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has dismissed the assessee’s appeal in limine for the delay of 152 days in filing of the appeal for the reasons stating that due to unavoidable circumstances the Ld. AR could not respond to the notice of hearing and prayed for providing one more opportunity before the Ld. CIT(A) for necessary adjudication of the issue on merits.

On the other hand, the Ld. Departmental Representative stated that the assessee has been defaulter at all the stages and do not deserve any sympathy.

We have heard the rival contentions and perused the record placed before us. We notice that the assessee is an individual and declared income of Rs.8,96,750/- and the assessment proceedings u/s 147 r.w.s. 144B of the Act were completed after making addition of Rs.28,80,834/- towards unexplained cash in hand u/s 69A of the Act. However, when the assessee filed the appeal before the Ld. CIT(A) against the impugned addition, there was no proper representation by the authorized representative of the assessee. In our considered view the assessee should not suffer for any inadvertent mistake/ non-appearance by the authorized representative of the assessee because in the current scenario the new technical advancement regime the assessee are much more dependent upon the authorized representative. We, therefore, in the interest of natural justice and fair to both the parties remit the issue on merits to the file of the Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act and pass a speaking order after duly providing a reasonable opportunity of hearing to the assessee. The assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.