SARAFAT ALI KHAN,SIKAR, RAJASTHAN. vs. INCOME TAX OFFICER, WARD - 4(3), JAIPUR, JAIPUR

The registry has informed that there is a delay of 2 days in filing the present appeal. Applications for condonation of delay has Sarafat Lal Khan vs. ITO 2 been filed along with an affidavit mentioning the reasonable cause giving rise to the said delay. After hearing ld. DR and on perusal of affidavit filed for condoning delay I find that for bona fide reasons, the assessee could not file appeal in time and therefore, condone the delay in filing of instant the appeal and admit it for adjudication.

When the case called for none appeared on behalf of the assessee. A valid notice of hearing has been issued to the assessee. I therefore, proceed to adjudicate the appeal, with the assistance of ld. Departmental representative.

I find that the assessment order for A.Y 2012-13 framed on 23.11.2019 is best judgment assessment u/s 144 r.w.s 147 of the Act. The assessee had not filed any return of income. Addition of Rs. 12,00,000/- has been made for unexplained investments at Rs. 10,00,000/- and unexplained household expenses at Rs. 2,00,000/-. The assessee challenged the additions before ld. Covind-19 pandemic and that the assessee would not have gained from not appearing before ld. CIT(A), therefore, in the larger interest of justice and being fair to both the parties, I remit back all the issues raised in the instant appeal on merits to the file of ld. CIT(A) for necessary adjudication. On being provided reasonable opportunity of hearing by ld. CIT(A), the assessee shall furnish all relevant details (if any) to explain the source of alleged investments and unexplained household explained and ld. CIT(A) may call for a remand report from ld. Juri ictional Assessing Officer. 5. Thereafter, CIT(A), NFAC shall pass a speaking order as contemplated in section 250(6) of the Act. The assessee should also refrain from seeking unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. ¼ euh"k cksjkM ½