LIKHMI CHAND SHARMA,BHARATPUR vs. THE ITO, WARD-4(1)(7), VADODARA

That the Learned CIT (Appeals) has vitiated the proceedings by failing to provide the appellant with a reasonable opportunity to present his case before passing the final order, rendering the entire proceedings unjust and unsustainable in law. Asst. Year : 2018-19 - 2– 3. That the Learned CIT (Appeals) has failed to consider and appreciate the facts and documentary evidence submitted by the appellant in support of his claims, resulting in an erroneous and prejudicial order.”

In this case, the assessee filed his original return for the year under consideration on 19.08.2018, declaring a total income of Rs.4,47,553/- and exempt income of Rs.7,98,605/- u/s 10 of the Act, which he later revised on 05.10.2019 by increasing the exempt income to Rs.32,98,605/-. However, information received by the Assessing Officer revealed that the assessee’s employer, GE Power, had reported salary income of Rs.41,68,416/- and deducted TDS accordingly, while the assessee had declared significantly lower income, resulting in a refund claim. Based on this discrepancy, the Assessing Officer initiated reassessment proceedings under Section 148A and issued notice under Section 148. Thereafter, the Assessing Officer passed an order under Section 147 r.w.s. 144 and 144B on 24.03.2023, adding Rs.35,42,665/- as undisclosed salary income and determining the assessed income at Rs.48,17,220/-.

Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the appeal of the assessee in-limine citing a delay of 242 days in filing the appeal, and not finding the cause for delay as reasonable.

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

We have perused the order of the authorities below and the material placed on record. On going through the record, we find that the appeal of the assessee was dismissed by the Ld.CIT(A) in-limine citing a delay of 242 days in filing the appeal, and not finding the cause for delay as reasonable. At the same time, it is seen that the assessee has also not cooperated during the assessment proceedings and has failed to respond to statutory notices issued by the Likhmi Chand Sharma Vs. ITO Asst. Year : 2018-19 - 3– Assessing Officer. Hence, in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de-novo. The assessee shall comply to the notices issued by the Assessing Officer failing which the Assessing Officer would be at liberty to initiate the proceeding as per the provisions of the Act.

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

अपीलाथ / The Appellant 2.  थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.