PARAMASIVAM PRABHAKARAN,NAMAKKAL vs. ITO, WARD-1,, TIRUCHENGODE

The assessee is an individual and is engaged in the business of wholesale trading of gunny bags. The assessing officer (AO) reopened the assessment for the reason that the assessee has made cash deposits. Since the assessee did not file the return of income, the AO reopened the assessment.

1. The assessee did not respond to the notices and therefore the AO completed the assessment under section 147 and made an addition of Rs.3,39,88,505/- as unexplained money under section 69A of the Act. Aggrieved, the assessee filed further appeal before the CIT(A). The assessee did not respond to the various notices issued by the CIT(A). Therefore the CIT(A) dismiss the appeal ex-parte . The assessee is in appeal before the tribunal against the order of the CIT(A).

There is a delay of the 95 days in filing the appeal before the Tribunal. Having heard both the parties and perused the material on record, we are of the view that there is a reasonable and sufficient cause for the delay in filing the appeal before the Tribunal. Therefore following the Hon’ble Supreme Court decision in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC) we condone the delay of in filing the appeal and admit the appeal for adjudication.

We heard the parties and perused the material on record. The Ld. AR submitted that the assessee is a wholesale gunny bag vendor and does not have any technical knowledge to access computers. The Ld. AR further submitted that the assessee therefore is completely dependent on counsel with regard to income tax matters who did not handle assessee's case properly. Accordingly, the Ld. AR submitted that the assessee did not appear before the AO as well as CIT(A). The Ld. AR accordingly, prayed that the assessee be given one more opportunity to represent the case properly before the lower authorities. Considering the facts and circumstances unique to the assessee's case, we are inclined to give one more opportunity to the assessee by remitting the appeal back to the AO. The AO is directed to consider the impugned issue afresh by calling for necessary details and decide the case in Paramasivam Prabhakaran :- 3 -: