AMOL JAGANNATH KADAM,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1. On the facts and circumstances of the case and in law the CIT(A) NFAC erred in confirming the addition of Rs.12,52,000/- made by the AO representing the total of cash deposits during demonetization period not accepting the submissions of the appellant. The appellant prays that the ITO be directed to delete the addition.

2. On the facts and circumstances of the case and in law the CIT(A)NFAC erred in sustaining the action of the AO of estimating the business income of the appellant @10% of the total credits in the bank account. The appellant prays that the ITO be directed appropriately in the matter.

or raise a new ground of appeal before or at the time of hearing.” Submission of ld.AR :

2. Ld.Authorised Representative of the Assessee submitted that assessee is an Agriculturalist, and never filed Return of Income. Even today, assessee has not filed Return of Income. Ld.AR of the assessee invited our attention to 7/12 extract to demonstrate that assessee is an Agriculturalist. In the 7/12 extract, agricultural produce is appearing. Ld.AR invited our attention to certificate issued by Tehsildar stating that assessee is an Agriculturalist. Ld.AR submitted that assessee is not aware of assessment proceedings and hence, failed to comply the notices issued by Assessing Officer. Ld.AR also submitted the paper book with a request to admit additional evidence. Ld.AR also submitted that ld.CIT(A) has dismissed the appeal of the assessee, because assessee failed to comply notices. Ld.AR submitted that ld.CIT(A) has not discussed the grounds of appeal raised by the assessee. Ld.AR pleaded that case may be set-aside.

Submission of ld.DR : 3. The ld.DR for the Revenue relied on the order of AO and ld.CIT(A).

Findings and Analysis : 4. We have heard both the parties and perused the records. It is an admitted fact that assessee failed to comply notices issued by AO. However, it is also a fact that assessee is an Agriculturist as evident from the Certificate of the Tehsildar and 7/12 extract. Since assessee was not aware of the Income Tax Proceedings, assessee failed to comply. Before us, assessee has filed elaborate submission in the form of paper book containing 107 pages. In the interest of justice, we admit the additional evidence. However, since paper book was not filed before the AO, in the interest of justice, we set-aside the order of the Ld.Assessing Officer to ld.Assessing Officer for denovo adjudication. Assessee is directed to file the paper book before the Assessing Officer. Assessing Officer shall provide opportunity of hearing to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.