BADRI PRASAD PATEL,VIDISHA vs. INCOME TAX OFFICER 3(4), BHOPAL

Feeling aggrieved by order of first-appeal dated 21.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-3, Kolkata [“CIT(A)”] which in turn arises out of assessment-order dated 23.09.2016 passed by learned ITO-3(4), Bhopal [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Heard the learned Representatives of both sides and case records perused.

It emerged during hearing that the CIT(A) has dismissed first-appeal of assessee for the reason that there was a delay of nearly 5 months. Ld. AR for assessee submitted that the assessee is a villager; the assessee was not having PAN; the AO issued notice u/s 148 to undertake assessment u/s 147; the assessee handed over notice to his consultant but compliances could not be made due to death of counsel; that the assessee was under a good impression that the consultant was appearing in his case; subsequently after receipt of ex-parte assessment-order from AO, the assessee applied for PAN which took time and thereafter the first-appeal could be filed. Hence, there occurred a delay of 5 months. Ld. AR submitted that these facts were submitted to CIT(A) with a request for condonation of delay but the CIT(A) rejected assessee’s submission for want of documentary evidences. However, the assessee is still ready to make a vehement submission to satisfy the CIT(A). Ld. AR submitted that the assessee is an agriculturist and only source of income is agriculture.

Considering the fact that the delay in first-appeal needs to be condoned by CIT(A) and the assessee is willing to make a better explanation to satisfy the CIT(A) in the matter and thereafter on merit of case, we proposed to restore this matter at the level of CIT(A). Both sides agreed to proposal. Therefore, we are remanding this matter to the file of CIT(A) for a fresh adjudication. The CIT(A) shall give another opportunity to assessee to Page 2 of 3 make submissions and pass order afresh after considering such submissions judiciously without being influenced by his previous order in any manner. The assessee is directed to ensure proper representation before CIT(A) on the dates of hearing without seeking unnecessary adjournments.

Resultantly, this appeal is allowed for statistical purpose.