RAJESH CHOUDHARY,C SECTOR SONAGIRI vs. ITO 5-(2), BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by appeal-order dated 31.08.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 11.12.2019 passed by learned ITO- 5(2), Bhopal [“AO”] u/s 147 read with section 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal.
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Shri Rajesh Choudhary, Sonagiri, vs. ITO,5(2), Bhopal ITA No. 438/Ind/2023 - AY 2012-13 2. When the case is called, none appeared on behalf of assessee/
appellant neither any adjournment application is filed. On perusal of
records, it is found that the notice of hearing sent to assessee has been
returned by postal authorities. However, Ld. AR was ready to make
submissions on behalf of revenue/respondent. On perusal of case file, it is
found the orders passed by both of the lower-authorities are ex-parte.
Therefore, the case can be heard and decided. Accordingly, hearing is
proceeded with.
The registry has informed that the there is a small delay of 7 days in
filing this appeal. The assessee has filed an application for condonation of
delay accompanied by an affidavit. The reason of delay mentioned by
assessee is such that the impugned order passed by first-appellate authority
was uploaded on e-filing website of department and there was no physical
service. Hence, the impugned order remained un-noticed by assessee.
However, subsequently, when the assessee came to know of it, immediately
he arranged to file appeal without further delay. The reason given by
assessee is considered as sufficient particularly because there is a marginal
delay of just 7 days. Hence, we proposed to condone delay in terms of
section 253(5) of the Act. Ld. DR was fair enough in not having any
objection. Therefore, the delay is condoned and appeal is admitted.
During hearing, it emerged that both of the lower-authorities have
passed ex-parte orders. It further emerged that the AO has made an
addition of Rs. 38,500/- by disallowing deductions under Chapter VI-A
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Shri Rajesh Choudhary, Sonagiri, vs. ITO,5(2), Bhopal ITA No. 438/Ind/2023 - AY 2012-13 claimed by assessee and a further addition of Rs. 19,97,150/- in respect of
cash deposits made in a/c with ICICI Bank since the assessee could not file
any explanation. The assessee has stated in Point No. 4 of a sheet titled
“Statement of Facts” filed to ITAT that he was unable to file proper
explanation to lower-authorities because despite regular follow up with ICICI
Bank, the statement of a/c could not be obtained since it pertained to a very
old period. Considering this fact mentioned by assessee and having regard
to the principle of natural justice and fair play, it is thought fit to give one
more opportunity to assessee so that the assessee can represent his case
before AO and the AO can make a proper adjudication. Ld. DR would not
have any objection but makes a request to direct the assessee to represent
his case before AO and do not seek unnecessary adjournments. Accordingly,
we remand this matter back to the file of AO for a fresh adjudication on
merit after giving opportunity of hearing to assessee. The assessee is also
directed to ensure participation in the hearings fixed by AO and do not seek
unnecessary adjournments failing which the AO shall be entitled to take an
appropriate decision.
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Shri Rajesh Choudhary, Sonagiri, vs. ITO,5(2), Bhopal ITA No. 438/Ind/2023 - AY 2012-13
Resultantly, this appeal of assessee is allowed for statistical purpose.
Order pronounced in open court on 09.02.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 02.02.2024. CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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