RAM KUMAR,SUPAUL vs. ITO, 3(5), SAHARSA

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ITA 464/PAT/2024Status: DisposedITAT Patna19 February 2025AY 2017-18Bench: the Hon'ble Tribunal in stipulated period of time. The assessee was prevented by sufficient cause in presenting this appeal before this Hon'ble Tribunal in stipulated period of time. 6. That the appellant submits that since the delay in filing of the appeal is due to reasonable cause. The appellant submits that the delay in filing of the present appeal be condoned and the appeal be heard on merits.” 1.2. The assessee has also filed an affidavit requesting for condonation of delay on account1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the CIT(A)'s order and remitted the matter back to the CIT(A) for disposal of the grounds on merit after providing a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was filed beyond the limitation period due to non-communication of the CIT(A)'s order and the assessee's illness. The CIT(A) had issued directions to the AO and partly allowed the appeal, but the assessee was aggrieved by the additions made.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A)'s order should be set aside and the matter remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 69A,Section 115BBE,Section 250,Section 251,Section 234A,Section 234B

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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

For Appellant: Adv. and Vishal Kr. Adv

order

: February 19th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 28.11.2023,

5.

In this case, the addition is towards the cash deposits of Rs. 17,25,000/- into the bank accounts in Axis Bank and estimated profit on the said turnover amounting to Rs. 70,672/-. In the impugned assessment order, the AO has made an addition of Rs. 17,95,672/- Aggrieved by the said addition, the appellant is in appeal and has raised 6 grounds, which are adjudicated as unde:r

6.

Ground No. 1 is regarding addition of Rs. 17,05,672/- made by the AO towards cash deposits and profits earned. For this impugned AY, the addition is towards the cash deposits into the bank accounts in Axis Bank. By going through the appellant's case, it is claimed that appellant has a business the income from which is offered to tax u/s 44AD of the Act. The AO has reopened the assessment on the basis of information received from the bank and completed the assessment accordingly. The appellant is seen to be non co-operative in submissions of the details.

6.1 Further, the cash deposits during demonetization period have to be considered with reference to the cash in hand as on the demonetization date. It is the claim of the appellant that total deposits during demonetization period is only Rs. 1,50,000/- (Rs. 70,000/- in Axis Bank Account No. 8389 and Rs. 80,000/- in Account No. 8823). According to appellant, the AO has held that entire cash deposit during FY 2016-17 has been considered as deposit during the demonetization period. The appellant has not produced any details before the AO. The details produced during appellate proceedings for the first time amount to additional evidence for which the appellant has not furnished any reasons as provided in Rule 46A of the IT Rules, as to why these details were not produced before the AO and why these details should be admitted as additional evidence during the appellate proceedings. Therefore, the additional evidences produced during appellate proceedings are not admitted. 6.2 To take the appellant's case to a logical conclusion, the appellant is given an opportunity to produce the details before the AO within 15 days from the date of receipt of this appellate order and AO shall pass the order giving effect to this appellate order within next two weeks. The AO shall verify the cash in hand of the appellant as on the demonetisation date and even the cash deposits made by the appellant during the demonetisation period in the bank accounts. The appellant was not expected to receive any demonetised notes after the announcement of demonetisation. He was expected only to deposit the cash in hand as on 4.1 Thus, although the Ld. CIT(A) did not admit the additional evidence yet instead of calling for a remand report and deciding the issue, he directed the Ld. AO to carry out the necessary verification and give a finding whether the addition made was justified or not. Before us the Ld. AR submitted that written submission was filed before the Ld. CIT(A), but the same was not considered while deciding the appeal and he requested that the assessee may be granted another opportunity to represent his case properly. We find that the direction given by the Ld. CIT(A) is tantamount to setting aside the assessment order to the Ld. AO, which power has been withdrawn with effect from 01.06.2001. In this respect, it is relevant to examine the provisions of section 250(6) which are reproduced as under:

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