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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year : 2010-11 Chandrakant Kisanrao Vs. ITO, Ward-9(5), Pune. Pujari, Plot No.23, New Saloni Medical Ekveera Housing Society, Talegaon Chakan Road, Pune- 410507. PAN : AQCPP7563R Appellant Respondent Assessee by : None Revenue by : Shri Manoj Tripathi Date of hearing : 25.11.2024 Date of pronouncement : 06.12.2024 आदेश / ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 19.07.2024 passed by Ld CIT(A)/NFAC for the assessment year 2010-11.
The appellant has raised the following grounds of appeal :- “1. The learned CIT(A) erred in law and on facts in not considering the submission and thereby dismissing it.
2. The appellant craves leave to add to or amend the grounds of appeal, if deemed necessary.”
3. Facts of the case, in brief, are, that the assessee is an individual and has not filed his return of income. On the basis of AIMS/ITS data available on system that the assessee has deposited cash of Rs.18,74,300/- in his two bank accounts but return of income was not furnished. Accordingly the case was reopened u/s 147 and notice u/s 148 and 142(1) of the IT Act were issued to the assessee. But the assessee has not complied with the above notices, the Assessing Officer completed the assessment u/s 144 r.w.s. 147 by determining the total income of Rs.18,74,300/- as unexplained cash credit u/s 68 of the IT Act. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before this Tribunal.
When the appeal was called for hearing, neither anybody attended nor any application for adjournment was filed from the side of the assessee despite due service of notice of hearing. Therefore, we proceed to decide the appeal on merits of the case after hearing Ld. DR and on the basis of material available on record.
Ld. DR appearing from the side of the Revenue relied on the orders passed by the sub-ordinate authorities and submitted that even after various opportunities provided to the assessee he remained absent, therefore, the appeal filed by the assessee may kindly be dismissed.
We have heard Ld. DR and perused the material available on record. We find that Ld. CIT(A)/NFAC has decided the appeal under impression that the appellant-assessee has not complied with the hearing notices and has not filed any evidence/written submission in support of grounds of appeal whereas the appellant- assessee has taken ground that the submission of the assessee was not considered by Ld. CIT(A)/NFAC. In this regard, we find that originally the appeal was manually filed before the Jurisdictional CIT(A) on 09.02.2018 when the concept of NFAC was not available, and accordingly it appears that later on this manual appeal was transferred to NFAC, Delhi. Although the assessee has not appeared before us but in the interest of justice, we deem it proper that at-least one opportunity should be given to the assessee to substantiate his case before ld. CIT(A)/NFAC. Considering the totality of the facts of the case and without going into the merits of the case, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and remand the matter back to him with direction to decide the appeal afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by