BRAJMOHAN VISHNOI,HARDA vs. INCOME-TAX OFFICER, WARD-1, HARDA

Per Dr. Manish Borad, A.M.: 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. Brajmohan Vishnoi 2 2. At the outset Ld. Counsel for the asssessee requested for restoring the issue raised in the instant appeal on merits to the file of juri ictional 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. 3. On the other hand Ld. Departmental Representative supported the order of Ld. CIT(A). 4. 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. Brajmohan Vishnoi 3 Considering the facts and circumstances of the case and also in the larger interest of natural justice and being fair to both the parties, the issues raised on merits are hereby restored to the file of juri ictional 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 juri ictional 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. 5. In the result appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 23.10.2025. (PARESH M JOSHI) Accountant Member Indore, 23.10.2025 Dev/Sr. PS Brajmohan Vishnoi 4 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore