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Facts
The assessee filed an appeal against an order from the NFAC, Delhi, for AY 2011-12, which stemmed from an assessment under Section 144 read with Section 147 of the Income-tax Act, 1961. An addition of Rs. 53,29,857/- was made for cash deposits in the bank, which the CIT(A) upheld due to the assessee's failure to provide details. The appeal to the tribunal was filed with a delay of 143 days, which the AR attributed to the assessee being non-computer literate and unable to access the impugned order.
Held
The Tribunal condoned the 143-day delay in filing the appeal, accepting the reasons provided by the AR. It restored the matter of the addition on merits to the file of the Assessing Officer (AO). The AO is directed to provide the assessee with a fresh opportunity of hearing by serving notice through e-mail and/or post.
Key Issues
Whether the delay in filing the appeal should be condoned due to the assessee's non-computer literacy and alleged non-receipt of notice; and whether the addition for cash deposits made under Section 144 read with Section 147 is justifiable given the non-service of notice.
Sections Cited
144, 147, Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA & SHRI ANUBHAV SHARMA
O R D E R
PER ANUBHAV SHARMA, JM:
The assessee has come in appeal against the order dated 23.05.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as “learned First Appellate Authority” or in short “FAA”) in Appeal no. CIT(A), Ghaziabad/10333/2018-19, for the assessment year 2011-12, arising out of the order dated 12.10.2018 u/s 144 read with section 147 of the Income-tax Act, 1961 (hereinafter referred as the “Act”), passed by the Income-tax Officer, Ward-1(2), Ghaziabad (hereinafter referred in short as “Ld. AO”). days and for same it is submitted by learned AR that assessee is a not a computer literate person and was not familiar with the use of internet, therefore, was not able to access the impugned order. The delay is not substantial and the reasons appear to be justified. Accordingly, the delay is condoned.
Learned AR has submitted that impugned assessment order was passed u/s 144 read with section 147 of the Act and as the assessee could not appear before ld. Tax authorities below due to non receipt of the notice the assessee.
3.1 The addition of Rs. 53,29,857/- has been made on account of cash deposits in the bank.
3.2 Learned CIT(A) has dismissed the appeal primarily for the reason that assessee had not provided any details to learned AO and before CIT(A) also the assessee failed to discharge onus. Learned AR has stated that as assessee is not computer literate the AR takes responsibility of appearing before the Ld. Tax authorities, if notices are issued on the assessee and also upon the present authorized representative.
We find that before the learned CIT(A) in Form 35 Email address sanjeevgzb@gmail.com is mentioned. However it is also submitted that notice should not be served by e-mail. Assessee has given postal address of his village Nayphal, Ghaziabad. In the assessment order also the postal address of the village personally on the assessee by post.
In the light of aforesaid circumstances, we consider it an appropriate case to give assessee an opportunity to contest on merits and the issue on merits is restored to the file of AO to give an opportunity of hearing to the assessee by service of notice through e-mail and/ or by post.
In the light of aforesaid, the appeal is allowed for statistical purpose.
Order pronounced in open court on 21.10.2024.