CHALLA SWATHI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(3), VISAKHAPATNAM
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE
आदेश /O R D E R
PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), [hereinafter in short “Ld.CIT(A)”], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1063042625(1) dated 20.03.2024 arising out of order passed Under section 143(3) r.w.s. 147 of Income Tax Act, 1961 (in short ‘Act’) dated 20.12.2018 for the A.Y. 2013-14.
I.T.A. No. 291/VIZ/2024 Challa Swathi 2. At the outset, it is noticed from the appeal record that there is a delay of 61 days in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. Authorised Representative [hereinafter “Ld.AR”] drew attention to the affidavit filed by the assessee along with a petition seeking for condonation of delay and read out the contents of the petition which is as under: -
“1. The order of the learned Commissioner of Income Tax (Appeals) was passed in the case of the appellant on 20.03.2024. As such, the appeal against this order ought to have been filed on or before 19.05.2024. However, the appellant could file the appeal only on 19.07.2024 resulting in a delay of 61 days in filing the appeal. 2. The appellant suffered from severe lower back pain and was under treatment and bed rest during the period from 10.05.2024 to 10.07.2024 (copy of medical certificate is enclosed herewith). The appellant was not in a position to attend to any other affairs during this period and hence she could not file the appeal in time. As soon as the condition of the appellant improved, she took necessary steps and filed the appeal against the order of the learned CIT(A) on 19.07.2024. 3. Thus, the delay of 61 days in filing the appeal is due to the reasons explained above which were beyond the control of the appellant. The delay is nether intentional nor deliberate. Therefore, the appellant prays the hon'ble ITAT that the said delay of 61 days in filing the appeal may kindly be condoned and appropriate orders may kindly be passed in the interest of rendering substantial justice.”
On perusal of the contents of the affidavit filed by the assessee and medical records as well as the submission of the Ld. AR, it is found that the assessee is prevented by a reasonable and sufficient cause in filing the appeal beyond the prescribed time limit with a delay of 61 days. Therefore, the delay of 61 days in filing the appeal before the Tribunal is condoned.
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I.T.A. No. 291/VIZ/2024 Challa Swathi 4. Briefly stated facts of the case are that, assessee is an individual and did not file the return of income for the assessment year under consideration. The assessment was reopened under section 147 of the Act. It was found that the assessee deposited cash of Rs.26,02,800/- in the bank account and paid credit card bills of Rs. 12,58,361/- during the year under consideration. The case was selected for scrutiny and statutory notices under section 143(2) and 142(1) of the Act, were issued to the assessee seeking details regarding source of the deposit and credit card bills payment. In response to the same, the assessee submitted that the credit card bill payments were made out of savings bank accounts maintained with HDFC and SBI. After considering the submissions of the assessee, Assessing Officer observed that the submissions are not acceptable as assessee could not explain the source of cash deposited to the tune of Rs.14,30,800/-. Thus, Assessing Officer added the same as unexplained cash credits u/s.68 of the Act. Further on verification of the information furnished by the assessee, it was noticed by the Assessing Officer that assessee had received salary of Rs. 18,530/- from M/s. Muthoot Finance Ltd. as reflected in the savings bank account which was not offered to tax by the assessee and completed the assessment under section 143(3) r.w.s. 147 of the Act.
On being aggrieved, assessee preferred an appeal before Ld. CIT(A) but the assessee even after receipt of the hearing notices on various dates did not file any supporting documents on her contentions as per the grounds of appeal raised
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I.T.A. No. 291/VIZ/2024 Challa Swathi by her. Therefore, the Ld. CIT(A) disposed off this appeal based on the merits available on record.
On being aggrieved, assessee preferred an appeal before me and raised following grounds of appeal: -
“1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) is not justified in deciding the appeal ex-parte. 3. The learned Commissioner of Income Tax (Appeals) erred in not rendering any decision w.r.t. the merits of the grounds raised. 4. Any other ground that may be urged at the time of appeal hearing.”
Ld. AR submitted that Ld.CIT(A) passed exparte order without providing adequate opportunity of being heard to the assessee, therefore, considering additions/disallowance made by the Assessing Officer, Ld.AR pleaded that the matter may be remitted back to the file of the Ld. CIT(A).
On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] relied on the order of the Ld.CIT(A) and submitted that assessee has not utilized the opportunity provided by Ld.CIT(A). Therefore, the order passed by Ld. CIT(A) is exparte order and she pleaded to confirm the orders passed by the Revenue Authorities.
Heard both sides and perused the material available on record. On a perusal of the Ld.CIT(A) order, it is observed that even though the Ld.CIT(A) provided
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I.T.A. No. 291/VIZ/2024 Challa Swathi opportunity on several occasions, assessee could not appear nor complied to the notices issued. Considering the submissions of the Ld. AR and totality of facts and keeping in view the additions / disallowance made by the Assessing Officer, I am of the opinion that assessee should be given one more opportunity of being heard. Therefore, considering the facts and circumstances of the case and in order to meet the principles of natural justice, I am of the view that it is a fit case to remit the matter back to the file of the Ld. CIT(A) for fresh consideration and the assessee is directed to cooperate with the proceedings before the Ld. CIT(A) and in turn Ld. CIT(A) call for remand report, if necessary, and dispose off the case on merits. Therefore, the grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 06th September, 2024.
Sd/- Sd/- (दुव्वूरु आर.एल रेड्डी) (DUVVURU RL REDDY) न्याधयक सदस्य/JUDICIAL MEMBER Dated :.06.09.2024 Giridhar, Sr.PS
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I.T.A. No. 291/VIZ/2024 Challa Swathi आदेश की प्रनत नलनपअग्रेनर्त / Copy of the order forwarded to :- 1. निर्धाररती / The Assessee : Challa Swathi D.No. 49-44-23/A Near maharani Parlour, Akkayapalem Visakhapatnam – 530016 Andhra Pradesh 2. रधजस्व / The Revenue : Income Tax Officer – Ward –1(3) Income Tax Office Direct taxes Building MVP Double Road, Visakhapatnam – 530017 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, नवशधखधपटणम / DR, ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ा फ़धईल / Guard file
//True Copy// आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
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