IRFAN AHMED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

None appeared on behalf of the assessee despite issuance of notice. Hence, we proceed to dispose of this appeal by hearing the ld DR based on the materials available on record.

The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the addition made on account of cash deposits in the facts and circumstances of the instant case.

We find that there was delay in filing the appeal by the assessee before the ld CIT(A). The ld CIT(A) does not even state the number of days of delay before him. The assessee had submitted that he is an old illiterate and senior citizen carrying on road side business of agricultural produces of vegetables and fruits. He used to file income tax return through a person who visits the road side business. The assessee neither has a shop to do his business and nor has any computer or email. The person through whom the ITR was filed, his email ID was mentioned in the ITR. Hence, the assessment order went to the email ID of the said person. Thereafter, the assessee came to know that an assessment order has been passed making a huge addition on account of cash deposits. Thereafter, he engaged a new professional Chartered Accountant Mr. Agarwal and filed an appeal before the ld CIT(A). It was submitted that the ld CIT(A) never asked any question regarding condonation of delay even though the same was adopted along with memorandum of appeal before the ld CIT(A).

We find that the ld CIT(A) had dismissed the appeal by not condoning the delay. In the interest of substantial justice, considering the reasons adduced by the assessee, we are inclined to restore this appeal to the file of the ld CIT(A) for de novo adjudication in accordance with law with a direction to first condone the delay and admit the appeal of the assessee and thereafter adjudicate in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. Accordingly, the grounds raised are allowed for statistical purposes.

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