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Income Tax Appellate Tribunal, ‘C’ (SMC
Before: SHRI MAHAVIR SINGH
आयकर अपील सं./ITA No.: 625/CHNY/2020 िनधा�रण वष� /Assessment Year: 2010-11 Shri A. Baskar, The Income Tax Officer, No.36/G-5, New No.106, v. Ward -1(1), Masthan Street, Annexe Building,Cantonment, Manapparai, Trichy- 620001. Trichy Dist. PAN : AOMPB 2402H (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : None ��यथ� क� ओर से/Respondent by : Shri B. Sajive, JCIT सुनवाई क� तार�ख/Date of Hearing : 10.11.2021 घोषणा क� तार�ख/Date of Pronouncement : 10.11.2021 आदेश /O R D E R This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Trichy, in vide order dated 11.03.2020. The Assessment was framed by ITO, Ward 1(1), Trichy for the assessment year 2010-11 vide order dated 13.03.2014 U/s 143(3) r.w.s. 147of the Income Tax Act, 1961 (hereinafter ‘the Act’).
2 2. At the outset, it is noticed that this appeal is barred by limitation and delay is of 28 days i.e., impugned order is 16.03.2020 and appeal was to be filed within 60 days i.e., 15.05.2020. During this period, lock-down was imposed due to COVID-19 pandemic and hence, there is a reasonable cause for delay, as the appeal was filed only on 12.06.2020 and I condone the delay and admit the appeal.
None is present from assessee’s side but seeing the order of CIT(A), which is ex-parte order, I proceeded to decide the appeal.
I have gone through the order of CIT(A), who first decided the appeal ex-parte after obtaining remand report from the AO. The remand report of the AO is dated 04.03.2019 but the CIT(A) has not at all discussed about the facts of the case on merits. The relevant adjudication by CIT(A) in Para 6 reads as under:- “6. As assessee has nothing to as to nature of source of cash deposited and has not countered specific comments made in the remand report. I would appear he has nothing to say in defence of his grounds of appeal. Consequently based on documents available on record the appeal of assessee is without merit and the same is hence DISMISSED.”
3 5. As the CIT(A) passed ex-parte order and moreover nothing was discussed on merits, I deem it fit to remand the matter back to the file of the CIT(A) for fresh adjudication. When these facts was pointed out to ld. senior Department Representative, he could not controvert the above stated position. In the facts and circumstances, I set aside the order of CIT(A) and remand the matter back to his file for fresh consideration.
In the result, the appeal of the assessee is allowed for statistical purpose