MAHESHPRASAD MURARILAL AGARWAL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

The registry has noted that there is a delay of 296 days in filing the above appeal by the assessee. The assessee filed a Notarized Affidavit that he has engaged a part time Accountant for writing books of accounts and coordinate with Chartered Accountant in getting the books of accounts audited, filing the Return of Income, etc. However he is not aware of the e-mail proceedings and on-line filing details. The consultant also filed a Notarized Affidavit stating that in 2023 he was looking after his sister’s husband who were terminally ill and after hospitalized and ultimately passed away on 06-05-2024. During that period, the Accountant failed to look into the e-mail notices sent by Ld. CIT(A) which has resulted in filing the above appeal with the delay of 296 days. The assessee further stated that pursuant to the penalty proceedings initiated by the Assessing Officer, he came to know about the exparte appellate order passed by Ld. CIT(A) and therefore requested to condone the delay and requested to grant one more opportunity before Ld. CIT(A) to argue the case on merits.

Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Recording the same, the delay of 296 days in filing the above appeal is hereby condoned.

It is the case of the assessee that cash deposit to the extent of Rs.33,34,69,246/- made in his bank accounts, who is running the business of trading of Food grain, Pulses, Sugar, etc. During the course of reassessment proceedings, assessee furnished certain details which was not found to be satisfactory, thereby the assessing officer made addition. On filing appeal against that order, A.Y. 2016-17 Page No 3 Maheshprasad Murarilal Agarwal vs. ITO Ld. CIT(A) given four opportunities of hearing which was not complied by the assessee. Therefore in the interest of Principle of Natural Justice, we deem it fit to set-aside the appellate order to the file of Ld. CIT(A) with the direction to give one more opportunity of hearing to the assessee and pass order on merits of the case. Needless to say, the assessee should co-operate with the appellate proceedings by filing all necessary details and documents for passing order on merits.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.