RAVINDER SINGH,FEROZEPUR CANTT vs. DCIT CENTRAL CIRCLE-2, LUDHIANA

The present appeal has been preferred by the assessee against the order dated 31.08.2023 of the Commissioner of Income Tax (Appeals) Ludhiana [in short ‘the CIT (Appeals)] pertaining to 2019-20 assessment year.

The appeal is time barred by 198 days. A separate application for condonation of delay has been filed wherein it has been pleaded that the concerned counsel for the assessee did not inform the assessee of the dates of hearing before ld.CIT (Appeals) and even passing of the final order. That the assessee did not receive the copy of the order in physical form. That the order, sent on e-mail of the consultant, was not forwarded by him to the assessee. The ld. Counsel has further brought my attention to the impugned order of the CIT (Appeals) to submit that the same is an ex-parte order of the CIT (Appeals). He has further submitted that even a perusal of the impugned order also reveals that the same has not been passed by the ld.CIT (Appeals) on merits, rather the appeal of the assessee has been dismissed for want of prosecution.

The ld. counsel for the assessee has submitted that the assessee has a fair case on merits and that the assessee may be given an opportunity to present his case before the ld.CIT (Appeals). The assessee has pleaded that the Assessing Officer (in short ‘the AO’) has wrongly made the addition of Rs.1,20,000/- and has further applied the rate of tax as per the provisions of Section 115BBE of the Act on income of Rs.9,70,000/- whereas, the normal tax rate was required to be applied on the said income of Rs.9,70,000/-.

After considering the rival submissions and going through the record, I am of the view that interest of justice will be well served if the assessee is given an opportunity to present his case before the ld.CIT (Appeals), however, subject to payment of a reasonable cost which I assess at Rs.5000/- to be deposited in Prime Minister Relief Fund. Accordingly, the impugned order of the CIT (Appeals) is set aside and the matter is restored to the file of ld.CIT (Appeals) for decision afresh, but subject to the condition that the assessee will deposit a sum of Rs.5,000/- to the Prime Minister Relief Fund and ITA 574/CHD/2024 A.Y. 2019-20 4 furnish the evidence/receipt of such deposit before the ld.CIT (Appeals).

The appeal of the assessee stands allowed for statistical purposes.