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Income Tax Appellate Tribunal, AGRA BENCH “SMC: AGRA
Before: SHRI M. BALAGANESH
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2017-18, arises out of the order of the ld. Commissioner of Income Tax (Appeals), Jaipur [hereinafter referred to as ‘ld. CIT(A), in short] dated 16.11.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 21.11.2019 by the Assessing Officer, ITO, Ward-1(1), Gwalior (hereinafter referred to as ‘ld. AO’).
At the outset, we find that there is a delay in filing of appeal by 2 days by the assessee for which a defect notice was issued by the registry. Considering the reasons adduced in the condonation petition together with the affidavit thereon, in the interest of substantial justice, we are inclined to condone the delay and admit the appeal of the assessee for adjudication.
None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal after hearing the ld DR and based on materials available on record.
The only effective issue to be decided in this appeal is as to whether the ld JCIT(A) was justified in sustaining the addition made in the sum of Rs 13,90,000/- on account of cash deposits in the facts and circumstances of the instant case.
On perusal of the order of the ld JCIT (A), we find that the ld JCIT (A) had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to file of ld JCIT (A) for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld JCIT (A) for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 05/02/2025.