MOHIT KAPOOR LUDHIANA,PUNJAB vs. JAO THE INCOME TAX OFFICR WARD 2(1), LUDHIANA, PUNJAB

At the outset the Registry has pointed out that the above appeal is barred by limitation by 50 days.

After considering the condonation application filed by the assessee in the present appeal, we condone the delay for which sufficient cause is shown, and admit the appeal for adjudication.

The brief facts of the case are that the assessee, an individual, had filed his return of income on 15.03.2018 declaring an income of Rs.2,88,760/-.

Against the order of the AO the assessee went in appeal before the Ld. CIT(A), who had confirmed the action of the Assessing Officer by holding that the assessee had not cooperated during assessment as well as appellate proceedings, despite repeated opportunities. The grounds regarding reopening, approval, and service of notice were dismissed, and the addition was sustained for want of evidence.

Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal.

Before us, the Ld. AR submitted that due to inadvertent reasons and wrong communication of email addresses, the assessee could not effectively present his case either before the Assessing Officer or before the CIT(A). It was submitted that the assessee had sufficient bank withdrawals and genuine business transactions to explain the deposits, and prayed that one more opportunity be granted in the interest of justice.

The Ld. DR, on the other hand, relied on the orders of the lower authorities and contended that adequate opportunities were provided which the assessee failed to avail.

We have considered the rival submissions and perused the record. It is evident that the addition has been made without any explanation from the assessee owing to his non-compliance. However, the grounds raised before the CIT(A) indicate that the assessee seeks to explain the deposits with reference to cash withdrawals and business transactions. In the interest of 3

1 Accordingly, we set aside the impugned order of the CIT(A) and restore the matter to the file of the Assessing Officer. The assessee is directed to furnish certified copies of his bank statements and necessary evidence to demonstrate the source of cash deposits. The Assessing Officer shall consider the same and pass a fresh order in accordance with law after affording due opportunity of hearing. The assessee is also directed to extend full cooperation and not to seek unwarranted adjournments.

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

अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File