AMIYA KUMAR DAS,BURDWAN vs. I.T.O.-WARD-1(1), BURDWAN

The only grievance of the assessee is against the action of the Ld. CIT(A) in confirming the addition of Rs. 3,00,000/- on account of cash deposit in the bank account of the assessee.

The Ld. Counsel for the assessee has stated that the assessee is an illiterate person and is residing in a remote village. The impugned assessment order u/s. 147 read with section 144 of the Act was passed by the AO on 26.05.2023 ex parte of the assessee. It has been further pleaded that even during the appellate proceeding, the assessee did not Amiya Kumar Das AY 2014-15 receive any notice of hearing. The notice, if any, was sent on the e-mail only of his previous consultant which was not communicated by the counsel to him. The department did not ever send any notice to the assessee. He has further submitted that the assessee has a fair case on merits.

The Ld. DR has relied on the findings of the lower authorities.

Considering the above submissions of the Ld. Counsel for the assessee and after hearing the Ld. DR, we are of the view that interests of justice will be well served, if the assessee is given an opportunity to present his case before the AO. The impugned orders of both the lower authorities are accordingly, set aside and the matter in the appeal is restored to the file of the AO for de novo assessment on this issue. It is directed that the assessee will duly check the e-mail box regarding notices, if any, sent by the AO regarding dates of hearing and will promptly appear and present his case as and when called for by the AO. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.

In the result, appeal of the assessee stands allowed for statistical purposes. Order is pronounced in the open court on 23.12.2024.