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Facts
The assessee's assessment for A.Y. 2012-13 was completed ex-parte under Section 144 read with Section 147, making additions of Rs. 18,81,500/- under Section 69A. The assessee failed to appear before the Assessing Officer (AO), leading to a best judgment assessment. The CIT(A) dismissed the assessee's appeal in limine, without condoning the delay caused partly by the Covid-19 pandemic.
Held
The Tribunal restored the appeal to the file of the jurisdictional AO for de novo adjudication on merits, allowing it for statistical purposes. The assessee is directed to present all relevant material evidence regarding the source of alleged unexplained money, and the AO is to provide a reasonable opportunity before deciding the matter in accordance with the law.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in limine without considering the merits and delay, and whether the additions under Section 69A were appropriate without due opportunity to the assessee.
Sections Cited
144, 147, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
This appeal by the assesse is directed against the order dated 04.11.2024 of the Commissioner of Income Tax (Appeals), Delhi for A.Y.2012-13 which is arising from the assessment order u/s 144 r.w.s 147 of the Act dated 19.12.2019 framed by Assessing Officer- 1, Harda. restoring the issue raised in the instant appeal on merits to the file of jurisdictional Assessing Officer for denovo adjudication on the ground that the assessee failed to furnish the details before the Ld.
A.O and thereafter Ld. CIT(A) has dismissed the appeal in limine without dealing the issue on merits.
On the other hand Ld. Departmental Representative supported the order of Ld. CIT(A).
We have heard rival contentions and records place on record before us. We observe that the assessee is an individual and the assessment for the assessment year 2012-13 has been completed u/s 144 r.w.s. 147 of the Act vide order dated 19.12.2019 after making additions u/s 69A of the Act at Rs.18,81,500/- to the returned income of Rs.1,70,680/- declared in the return submitted on 31.07.2012. Admittedly the assessee failed to represent its case before the Ld. A.O resulting into the passing of best judgment assessment order. Before the Ld. CIT(A) the appeal was delayed and major reason for delay was due to covid-19 pandemic restrictions and lock down in the country for a considerable time. Ld. CIT(A) did not condone the total delay and dismissed the appeal in limine. larger interest of natural justice and being fair to both the parties, the issues raised on merits are hereby restored to the file of jurisdictional A.O for denovo adjudication. Further the assessee is directed to place all relevant material evidence explaining the source of alleged unexplained money before the Ld. A.O for which reasonable opportunity shall be granted. Further the jurisdictional A.O after considering these details shall decide in accordance with the law. Effective grounds raised by the assessee on merits are allowed for statistical purpose.
In the result appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 23.10.2025.