LAKSHMANNA NAGI REDDY BUGUDE,YEMMIGANUR vs. INCOME TAX OFFICER, WARD-1, ADONI

This appeal filed by the assessee is directed against the order dated 01/03/2024 of the learned CIT (A)-NFAC Delhi, relating to A.Y.2017-18.

The assessee raised the following grounds:

The brief facts of the case are that the assessee is an individual and has filed his return of income for A.Y. 2017-18 on 31.03.2018 declaring Gross Total Income of Rs. 10,70,701/-. As per the information available with the department the Assessing Officer noticed that the assessee has deposited cash of Rs. 1,48,13,500/- during the period of demonetization in her bank account. Consequently, notice u/s 148 and statutory notices u/s 143(2) & 142(1) of the Act was issued and served on the assessee. Since the assessee did not comply with the notices, the Assessing Officer completed the assessment and assessed the total income of the assessee at Rs. Rs. 1,58,84,201/-.

On appeal, the learned CIT (A) dismissed the appeal on the ground of non-compliance of the assessee to the notices issued by the Department.

Aggrieved by the order of the learned CIT (A), the assessee is in appeal before the Tribunal.

The learned Counsel for the assessee submitted that if given an opportunity, the assessee would be in a position to file all the necessary documents/details with evidence before the learned CIT (A).

The learned DR, on the other hand, supporting the orders of the authorities below submitted that since the assessee

We have heard both the parties, perused the material available on record and gone through the orders of the authorities below. Admittedly, the assessee failed to appear before the Assessing Officer or the learned CIT (A). Considering the totality of the facts and circumstances of the case, we deem it proper to restore the issue back to the file of the learned CIT (A) to give one more opportunity of being heard to the assessee. The learned CIT (A) is directed to decide the issue on merit after providing reasonable opportunity of being heard to the assessee. The assessee shall appear and submit the requisite details before the learned CIT (A) at the appointed date without seeking any adjournment under any pretext. The assessee being Petrol Pump Owner is also hereby directed to pay nominal cost of Rs.4000/- at the Telangana State Legal Aide Authorities at the Hon'ble Telangana High Court within a period of 30 days from the date of receipt of this order and submit proof to the Registry. We hold and direct accordingly.

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