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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: MS. SUCHITRA R. KAMBLE & SHRI B.M. BIYANI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 21.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-3, Chennai [“CIT(A)”] which in turn arises out of assessment-order dated 16.12.2018 passed by learned ITO, Sendhwa [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Keshya Solanki Barwani - AY 2016-17 2. The present appeal is delayed by 25 days and therefore time-barred.
The assessee has filed a condonation-application/affidavit; the assessee’s application is scanned and re-produced below:
Keshya Solanki Barwani - AY 2016-17 Small delay of 25 days in filing the instant appeal is condoned taking into account the facts of case and the assessee’s solemn averments made in above application in the light of Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.
On merit of case, it emerged during hearing that the AO has made a protective addition of Rs. 3,00,000/- in AY 2016-17, with which we are concerned, on account of unexplained cash deposit in bank a/c during
Keshya Solanki Barwani - AY 2016-17 demonetization period. At the same time, the AO made a substantive addition of very same amount of Rs. 3,00,000/- in assessee’s hands in AY 2017-18 and the matter of AY 2017-18 came up before ITAT, Indore “SMC” and the ITAT has, vide order dated 29.08.2025, already remanded the same to CIT(A) for a fresh adjudication.
Therefore, realizing that the substantive addition and protective addition are very much connected, a consensus was reached during hearing that the present matter must also be remanded to CIT(A) for a fresh adjudication.
Accordingly, we remand this matter to the file of CIT(A). The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order in any manner. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced by putting up on notice board as per Rule 34 of ITAT Rules, 1963 on 16/12/2025