SHRI MOHMMAD ABBAS BODA,ANANTNAG vs. INCOME TAX OFFICER WARD-3(4), ANANTNAG

The assessee has not received any appeal order by post and had to fully depend on his counsel for receipt of the order in his email, and he was never intimated in time by his counsel. Moreover, he also could not contact his counsel because of his illness. As such he prays for condonation of delay in filing this appeal and for admitting the same for decision on merits. The Ld DR has no objection considering his limitation on medical grounds. Considering the reasons stated we condone the delay and admit the appeal for adjudication on merits.

The brief facts emerging from records are that an amount of Rs. 27.26 lakhs has been deposited by the assessee in his bank account during FY 2010-11, and no return was filed. The explanation of the assessee that the same are from retirement bank fixed deposits , was not considered as a satisfactory explanation by the AO , resulting in an assessed income of Rs. 30.64 lakhs .

The matter carried in appeal before Ld. CIT (A) NFAC, was dismissed , by the appellate authority , in absence of any response or submissions ,to various notices issued in ITBA portal on four separate occasion .

The Ld AR of the assessee submitted that, no notice of hearing has been received by post and notice has also not been received through email as stated in form 35, and he has not been informed by the counsel either regarding any dates fixed for hearing.

He further stated that the entire deposit in bank account is explainable to have been made out of his retirement benefits and considering his old age and medical problems he prays for an opportunity to furnish all supporting papers to explain his case.

The Ld. DR relied on the order of the Ld. CIT (A).

We have heard the rival submissions and we find that J & K Bank has issued a certificate dated 13th December, 2018, that the assessee has invested in Cash Certificate on 08/01/2010 (which is relevant to Asst year 2010-11) and the same has year 2011-12 ) .

We are of the opinion that all relevant papers and documentary evidences relating to the source of deposits in bank account , claimed to have flown out of retirement benefits of the assessee , has not been examined in its right perspective by the lower authorities .

In the interest of justice we remand the matter to the Ld CIT (A), for adjudication on all the grounds contained in Form 35 on merits of the case, and we direct the assessee to file all evidences and submission to explain his case and to fully cooperate in appellate proceedings.

The assessee will be allowed reasonable opportunity of being heard.

We have not expressed any opinion on merits of the case and all contentions are left open.

In the result, the appeal filed by the assessee is allowed for statistical purposes.