SUYOGA VIJAY SHINDE,SATARA vs. ITO, WARD 2, SATARA

Registry has informed that there is a delay of 204 and 213 days in filing of the appeal in respectively. Common reason for the delay as stated in the Affidavit is on account of sickness of the assessee. A certificate from Doctor has been attached to the Affidavit. Considering the fact that assessee would not have gained by delaying filing of the appeal, we, in the interest of justice condone the delay and admit the appeal for adjudication.

At the outset, ld.Counsel for the assessee commonly argued for both the appeals that the impugned orders are ex-parte qua assessee, as the assessee could not respond to the notice of hearing on account of her sickness. He also submitted the & 1371/PUN/2024 [A] ld.CIT(A) has confirmed the addition in absence of any submission/documents filed by the assessee. He further prayed that an opportunity may be granted by restoring the issue and merits to ld.Assessing Officer for afresh adjudication. Ld.AR also submitted that the addition made in the hands of assessee are on protective basis and the substantive additions made in the hands of other assessees’ have been deleted. In support, reference was made to the decision of this Tribunal in case of other assessees’ on other documents placed in the paper book running into 102 pages.

We have heard rival contentions and perused the record placed on record. WE notice that the additions made in the hands of assessee for the impugned assessment years are on protective basis. On the strength of decision of Co-ordiate Bench’s in the case of other assessee’s M/s.L.S.Developers and Lata Deshmukh & 1371/PUN/2024 [A] it is contended that the additions on substantive basis stands deleted and therefore, no addition should sustain in the hands of assessee.

We, however, observing that the order of the Assessing Officer is best judgment assessment u/s.144 r.w.s 147 of the Act and that of ld.CIT(A) is ea-parte qua assessee. Even the appeal of the assessee before this Tribunal was also delayed, but the same has been condoned by us. on medical grounds. However, considering the facts and circumstances of the case and claim of the assessee that substantive additions in the hands of other assessees’ have been deleted, we deem it appropriate to restore all the issues raised on merits in both these appeals to the file of ld.Jurisdictional Assessing Officer to carry out denovo adjudication considering the decisions of Co-ordinate Benches in the case of other assessees’ where substantive additions have been & 1371/PUN/2024 [A] made. Needless to mention that ld.Jurisdictional the Assessing Officer(in short “ld.JAO”) shall provide reasonable opportunity to assessee and assessee is directed to remain vigilant and furnish all necessary details deemed appropriate before ld.JAO in support of its grounds raised on merits. Assessee is also directed to provide correct and active Email-id and Mobile Number on ITBA Portal. Accordingly, grounds of appeal raised on merits in ITA No.1371/PUN/2024 are allowed for statistical purpose.