SATISH KUMAR,PATNA vs. ITO WARD 6(2) PATNA, PATNA

This appeal of the assessee is time barred by 338 days. A separate application for condonation of delay has been filed wherein the reasons for the delay have been mentioned which include the sickness of the assessee as well as sudden demise of his son in September, 2021. Considering the above reasons of delay, the delay in filing the present appeal is hereby condoned.

The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition of Rs.13,98,782/- on account of increase in opening capital and further a sum of Rs.5,78,000/- on account of cash deposit in the bank account.

I.T.A. No.: 215/PAT/2024 Satish Kumar, AY : 2017-18 4. At the outset, the ld. DR has brought to my attention to the impugned order of the Ld. CIT(A) which revealed that the same is an ex parte order. Even the Ld. CIT(A) has not adjudicated any of the issues on merit. He has simply dismissed the appeal of the assessee for want of prosecution.

As explained in the application for condonation of delay, the son of the assessee had passed away which in my view in itself explains the non- representation of the case before the Ld. CIT(A). Considering the over all facts and circumstances of the case, the impugned order of the Ld. CIT(A) is set aside. Matter is restored to the file of the Assessing Officer with a direction to decide the issues afresh after giving proper opportunity to the assessee to present his case in accordance with law.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.