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Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) which sustained an addition of Rs. 18,70,770/-. The assessee claimed that notices were not properly served, and they were not given an adequate opportunity to present their case.
Held
The Tribunal condoned the delay in filing the appeal. Observing that the assessee was not given a proper opportunity and the matter was not decided on merits, the Tribunal remitted the case back to the Assessing Officer for a fresh decision after providing a reasonable opportunity to the assessee.
Key Issues
Whether the assessee was provided with a reasonable opportunity of being heard before the CIT(A) and Assessing Officer, and whether the case should be remanded for fresh adjudication on merits.
Sections Cited
69A, 144, 147
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िनधा"रती क" ओर से/Assessee by : Shri Satbir Singh (Assessee) राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 08/01/2025 उदघोषणा क" तारीख/Date of Pronouncement : 13/01/2025 आदेश/Order
PER VIKRAM SINGH YADAV, AM
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 10/06/2024 pertaining to Assessment Year 2012-13.
At the outset, there is a delay of 42 days in filing of the appeal as pointed out by the Registry. After hearing both the parties and the considering the affidavit of the assessee placed on record, I find that there was reasonable cause in the delayed filing of the appeal, the same is hereby condoned and the appeal is admitted for adjudication.
In the present appeal, the Assessee has challenged the sustenance of addition of Rs. 18,70,770/- under Section 69A of the Act. .
Briefly the facts of the case are that the assessment in this case was completed under section 144 r.w.s 147 vide order dt. 25/11/2019 wherein the AO brought to tax a sum of Rs. 18,70,770/- as unexplained cash deposit under section 69A of the Act in absence of necessary explanation submitted by the assessee explaining the nature and source of such cash deposit which, on appeal, has been sustained by the Ld. CIT(A).
Against the order of the Ld. CIT(A), the assessee is in appeal before us.
During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to him. It was submitted that the notices so issued by ld CIT(A) have not been served on him and therefore, he was prevented by sufficient cause for not attending to the proceedings before CIT(A). It was submitted that even at the time of assessment proceeding, he has not received any notice/communication from the Assessing officer and even the assessment order dated 25-11-2019 has been passed without providing necessary opportunity to him. It was submitted that apparently, the notices were sent on wrong address and inspite of communication of correct address, the notices were not sent on the correct address and hence, not received by the assessee. It was submitted that since the matter has not been decided on merits and his explanation has not been considered, he be allowed one more opportunity and he can provide the necessary explanation/documentation in terms of source of cash deposit and the matter may be remitted to the file of the AO to decide the same afresh. It was submitted that he shall attend to the proceedings before the AO and file the necessary information/documentation.
Per contra, the Ld. DR submitted that sufficient opportunity have been provided to the assessee, at the same time, ld DR couldn’t controvert the fact that no findings have been recorded on merits of the case.
After hearing both the parties and perusing the material available on the record, I find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the AO to decide the same afresh as per law after providing reasonable opportunity to the assessee.
In the result, appeal of the Assessee is allowed for statistical purposes.