NARENDRA SINGH SHEKHAWAT,JAIPUR vs. ITO WD 1(3), JAIPUR

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 20-10-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-113 raising ground of appeal as mentioned at Form No. 36. 2.1 At the outset of the hearing, the Bench noticed that there is delay of 163 days in filing the appeal by the assessee for which the assessee has filed an application dated 31-05-2024 for condonation of delay with following prayer.

2 SHRI NARENDRA SINGH SHEKHAWAT VS ITO, WARD 1(3), JAIPUR ‘’I was unable to file the appeal on time because I am not well acquainted and conversant with the digital system and mobile in order to follow up with the income tax notices which were posted in IT Portal.’’ 2.2 To this effect, he has filed an affidavit deposing the above facts and simultaneously mentioned therein that he is working in Rajasthan State Govt. as Driver and his education is upto 8th Class who has no knowledge of using Smart Phone to see the messages sent by the Deptt. 2.3 On the other hand, the ld. DR opposed delay condonation application of the assessee but submitted that the Court may decide the issue as deem fit and proper in the case. 2.4 The Bench has heard both the parties and perused the materials available on record. From the submissions of the affidavit and delay condonaton application of the assessee, the Bench finds that there is merit in the case of the assessee. Hence, delay of 163 days in filing the appeal is condoned. 3.1 Apropos grounds of appeal of the assessee, the Bench noted that the ld. CIT(A) has dismissed the appeal of the assessee by observing at para 7 & 8 of his order as under:- ‘’7. I have duly perused the order of AO, ground of appeal and other material available on record before me. During the present/ appellate proceedings, appellant was provided sufficient number of hearing opportunities as narrated above in 3. ITA NO. 817/JP/2024 SHRI NARENDRA SINGH SHEKHAWAT VS ITO, WARD 1(3), JAIPUR para 5 of this order to substantiate his argument raised in the appeal memo. However, appeal has failed to submit any documents/ proof/ evidences in support of his arguments and preferred to remain silent during the appellate proceeding. Further, from the order of AO dated 01-11-2019, it is seen that such assessment order is passed ex-parte u/s 144/147 of the Act because of non-attendance of assessment proceedings/ non- submissions of details from the assessee. In view of non- submission of supporting evidences & above facts, it cannot be concluded as to how the order of the AO is erroneous and addition should be made. In view of the above, I hereby uphold the action of AO and confirm the addition made in the impugned order u/s 144/147 of the Act. Accordingly, grounds of appellant raised on the issue in contentions are dismissed.

8. In the result, the appellant’s appeal is disallowed’’ 3.2 During the course of hearing, the ld. AR of the assessee specifically argued that the assessee being an illiterate person could not see the notices sent by the Deptt on the IT Portal. Hence, the assessee may be given one more opportunity to contest the case and submit his arguments before the ld. CIT(A). 3.3 On the other hand, the ld. DR refuted the arguments of the ld. AR of the assessee and relied upon the order of the ld. CIT(A).

4 SHRI NARENDRA SINGH SHEKHAWAT VS ITO, WARD 1(3), JAIPUR 3.4 After hearing both the parties and perusing the materials available on record, it is noted that the ld. CIT(A) passed ex-parte order in respect of appeal of the assessee for which the ld. AR of the assessee prayed for one more chance to contest the case before the ld. CIT(A) while as the ld. DR relied on the order of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the case before the ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeal. However, for lethargic and negligent action on the part of the assessee, a cost of Rs.2,000/- is imposed on the assessee and the same may be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the ld. CIT(A) for proof and thus the appeal of the assessee is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing. Thus, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings and the appeals of the assessee are allowed for statistical purposes. 3.5 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law.