SRI NEHRU BAZAAR SWEATAMBER MURTI PUKAJ JAIN SANGH TRUST,CHENNAI vs. ITO NCW 12(1), CHENNAI

At the outset, we find that appeal filed by the assessee is time barred by 2 days. Since it is a meager delay, we condone delay in filing of appeal by the assessee, after hearing learned DR, and admit the same for adjudication.

Brief facts of the case are that the assessee is a religious charitable trust. The assessee’s case was reopened u/s.143 r.w.s 147 of the Income Tax Act, 1961, on the basis of information available with the Department that the assessee has deposited more than Rs.10 lakhs in savings bank account during financial year 2009-10 relevant to assessment year 2010-11. The assessment has been completed u/s.144 r.w.s.

None appeared for the assessee. We have heard learned DR and perused materials available on record. Admittedly, assessment proceedings before the Assessing Officer as well as appellate proceedings before the learned CIT(A) are ex- parte, the assessee neither appeared nor furnished any details to justify cash deposits made in savings bank account. But, fact remains that on perusal of appellate order, the learned CIT(A) dismissed appeal filed by the assessee for non-prosecution without discussing the issue on merits. No doubt, the appellate authority has left with no option, but to dispose off appeal, when the appellant has not appeared despite notice of hearing was provided, but such appeal should be disposed off on merits on the basis of materials available on record. In this case, appeal of the assessee was disposed off on technical grounds for non- prosecution without considering issue on merits. Therefore, to give one more opportunity to the assessee, the appeal is set aside to the file of learned CIT(A) to decide issue involved in the appeal on merits, in accordance with law.