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Facts
The assessee filed an appeal against an ex-parte appellate order. The assessee is 90 years old and is not familiar with e-proceedings. The appeal was filed with a delay of 40 days, which was condoned. The assessee partially complied with notices regarding cash deposits amounting to Rs.13,70,929/-.
Held
The Tribunal noted that the assessee claimed to be an agriculturist. In the interest of justice, the Tribunal set aside the matter back to the Assessing Officer for one more opportunity of hearing with physical notice to the assessee.
Key Issues
Whether the addition made under Section 69A was justified without proper application of mind by the Assessing Officer and sufficient material on record.
Sections Cited
144, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
ITA No: 1456/Ahd/2024 Assessment Year: 2017-18 Haribhai Nathabhai Patel The ITO, Patel Faliyu Diver, Diver Ward-1(3)(1), Sinor, Vadodara, Vs Vadodara Gujarat-391250 PAN: CBHPP6505K (Appellant) (Respondent) Assessee Represented: None Revenue Represented: Shri S.K. Agal, Sr.D.R. Date of hearing : 24-04-2025 Date of pronouncement : 25-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the exparte appellate order dated 29.04.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the exparte assessment order passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.
A.Y. 2017-18 Page No 2 Haribhai Nathabhai Patel. vs. ITO
The registry has noted that there is a delay of 40 days in filing the above appeal. The assessee explained that the assessee is 90 years old are not familiar with the e-proceedings and Faceless Assessment & Appeal Proceedings. Hence there is a delay in filing the above appeal. After considering the above Notarized Affidavit, the delay of 40 days in filing the appeal is hereby condoned.
The Grounds of Appeal
raised by the Assessee are as follows:
1. The Learned Assessing Officer has erred in invoking provisions of Section 69A of Income Tax Act as the Learned Assessing Officer has not applied his mind to the facts of the case.
2. The Learned Assessing Officer has erred in facts and circumstances of the case and making addition of Rs. 12,15,444/- under section 69A of Income Tax Act.
3. The Learned Assessing Officer has misdirected himself in arriving to conclusion that the appellant is having unexplained money of Rs. 12,15,444/- without having any material on record.
4. The Learned Assessing Officer has erred in invoking provision of Section 69A of the Act and therefore no addition could be made.
5. The appellant craves for leave to add or amend or alter any of the grounds of appeal.
It is seen from the assessment order, the assessee has partially complied to the notices issued by the A.O. on the cash deposits made in different bank accounts amounting to Rs.13,70,929/-. The assessee claimed to be an agriculturist doing own agricultural activity and also on leasehold lands. Therefore in the Interest of Justice, we deem it fit to set aside the matter back to the file of Jurisdictional Assessing Officer to give one more opportunity of hearing to the assessee by giving physical notice to the assessee.
A.Y. 2017-18 Page No 3 Haribhai Nathabhai Patel. vs. ITO Needless to say, the assessee should make use of this final opportunity and cooperate with the Assessing Officer for passing order on merits of the case.
In the result, the appeal filed by the Assessee is hereby allowed.
Order pronounced in the open court on 25-04-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : Dated 25/04/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद