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Income Tax Appellate Tribunal, “A’’ BENCH : BANGALORE
Before: SHRI N.V VASUDEVAN, VICE PRESIDNET & SHRI B.R BASKARAN
O R D E R Per B.R Baskaran, Accountant Member
The assessee has filed this appeal challenging the order dated 29/1/2019 passed by ld CIT(A)-IV, Bangalore and it relates to asst. year 2005-06.
The assessee is aggrieved by the decision of the ld CIT(A) in dismissing the appeal in limine, without deciding the issues on merits.
None appeared on behalf of the assessee. We also noticed that the ld CIT(A) was also constrained to pass the order ex-parte, as the assessee was not present before him.
We noticed that the appeal filed by the assessee before the Tribunal is barred by limitation by 37 days. The assessee has moved a petition and, in the said petition, it is sated that the wife of the assessee was suffering kidney related disease and due to her hospitalization, the assessee could not attend to income-tax related works.
We heard the ld DR on this preliminary issue.
Having regard to the submissions made in the Affidavit filed in the assessee, we are of the view that there is reasonable cause for the assessee in filing the appeal belatedly before the Tribunal. Accordingly we condone the delay in filing the appeal and admit it for hearing.
We heard ld DR and perused the record. We noticed that the issue contested by the assessee was related to the deposit of Rs.10.36 lakhs made by the assessee by way of cash in his bank account maintained with Canara Bank. We noticed that the ld CIT(A) has not adjudicated the issue on merits since the assessee did not appear before him. From the petition filed by the assessee requesting the Bench to condone the delay, we notice that the assessee was busy in attending his ailing wife and hence the same may be the reason for his non-appearance before Ld CIT(A).
Accordingly, we are of the view that, in the interest of natural justice, the assessee should be provided with one more opportunity to present his case before Ld CIT(A). Accordingly, we set aside the order passed by ld CIT(A) and restore all the issues to his file for adjudicating them on merits. After affording adequate opportunity of being heard to the assessee, the Ld CIT(A) may take appropriate decision in accordance with law. We also direct the assessee to cooperate with the ld CIT(A) for expeditious disposal of the appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.
Order pronounced in the Open Court on 4th September, 2019.