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Facts
The appeal was filed by the assessee against an order that arose from a best judgment assessment under Section 147 r.w.s 144 of the Act. The assessee had not filed a return of income, and additions were made for unexplained investments and household expenses. The assessee challenged these additions before the CIT(A) but did not furnish sufficient details.
Held
The Tribunal condoned the delay in filing the appeal due to bona fide reasons. Since the assessee remained ex-parte before the CIT(A) due to the Covind-19 pandemic, the Tribunal remitted the issues back to the CIT(A) for necessary adjudication, allowing the assessee an opportunity to present details.
Key Issues
Whether the CIT(A) should be given an opportunity to re-adjudicate the appeal, considering the assessee's non-appearance due to the pandemic and the need for further details on unexplained investments and expenses.
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 1199/JPR/2024
fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Sh. Sarafat Ali Khan Pathan ITO, 322, Mohalla Musalmano Ka. Vs. Ward -4(3), Village Davar, Khandala, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYNPO7552P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement :03/07/2025 vkns'k@ ORDER PER: MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 22.07.2024 arising out of the order for A.Y 2012-13 framed u/s 147 r.w.s 144 of the Act dated 23.11.2019 framed by ITO, Ward 4(3), Jaipur.
The registry has informed that there is a delay of 2 days in filing the present appeal. Applications for condonation of delay has 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. CIT(A) but thereafter could not furnish any details to explain the source of alleged investments as well as household expenses.
Considering the fact that appeal before ld. CIT(A) was instituted on 07.01.2020 and few notice of hearing have been issued during the 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. Jurisdictional Assessing Officer.
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.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 03/07/2025.