SMT. VAIKUNTAM VIDYA,CHENNAI vs. ITO, NCW-19(6), CHENNAI

This appeal filed by the assessee is directed against the order dated 29.05.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2012-13.

We find that this appeal is filed with a delay of 68 days. The assessee filed an affidavit for condonation of delay explaining reasons for the said delay and prayed for condonation of that delay. On perusal of the condonation petition and upon hearing both the parties, we find that the reasons explained by the assessee are bonafide and therefore, the delay is condoned and admitted the appeal for adjudication.

At the outset, the ld. AR Shri J. Saravanan Advocate submits that the ld. CIT(A) passed exparte order without affording sufficient opportunity. He further submits that due to the circumstances beyond his control, the assessee could not file explanation/documentary evidence in support of his claim. The ld. AR prayed to afford an opportunity to the assessee as the assessee is ready to prosecute her case without fail.

The ld. DR Shri R. Raghupathy, Addl. CIT opposed the same and drew our attention to page 2 of the impugned order and argues that the ld. CIT(A) has given ample of opportunities to the assessee, but, the assessee failed to upload her explanation to substantiate her claims.

After hearing both the parties, we find the Assessing Officer made addition under section 68 of the Income Tax Act, 1961 [“Act” in short] against, the assessee preferred an appeal before the ld. CIT(A). We also find that the assessee did not file any written submissions. Admittedly, as rightly pointed out by the ld. DR, the assessee could not avail the opportunities afforded by the ld. CIT(A) in furnishing required details relevant to the addition made therein, which clearly establishes that there is no assistance to the assessee to substantiating the grounds raised. Taking into consideration of the submissions of the ld. AR and the ld. DR and in the interest of justice, we deem it proper to remand the matter to the file of the ld. CIT(A) for fresh consideration. The assessee is at liberty to file written submissions with supporting evidences, if any. Thus, grounds raised by the assessee are allowed for statistical purposes.

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