KAMIL AYUB MOMIN,PUNE vs. ITO WARD 9(3), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD
आदेश / ORDER
PER MANISH BORAD, AM:
This appeal filed by the assessee pertaining to the Assessment
Year (in short "AY") 2017-18 is directed against the order passed
u/s.250 of the Income Tax Act, 1961 [in short “the Act"] by ld.
Commissioner of Income-tax (Appeals), NFAC, Delhi [in short
ld."CIT(A)"] dated 08.03.2023 arising out of the Assessment order
passed u/s.143(3) of the Act dated 30.12.2019.
The Registry has informed that there is a delay of 493 days in
filing of the present appeal. Ld. Counsel for the assessee prayed for
ITA No.1888/PUN/2024
condonation of delay citing the reasons mentioned in the detailed
affidavit given by the assessee.
I have perused the contents of the affidavit and find merit in
the same as the assessee had reasonable cause which prevented him
from filing the instant appeal before this Tribunal in time as he was
dependent upon the tax consultants and for the lethargic approach
of the tax consultants the delay has occurred. I therefore condone
the delay of 493 days and admit the appeal for adjudication.
Though the assessee has raised various grounds of appeal but
the sole grievance is against the addition u/s.69A of the Act for
alleged unexplained cash deposit of Rs.40,93,330/-.
At the outset, Ld. counsel for the assessee submitted that
assessee did not get fair opportunity to plead before the ld. CIT(A)
and therefore an opportunity may be granted by sending the issues
raised in the instant appeal to the file of ld. CIT(A) for fresh
adjudication after considering the submissions of assessee as well as
evidence to be filed in support of his claim.
On the other hand, ld. Departmental Representative was fair
enough in not opposing this request.
ITA No.1888/PUN/2024
I have heard the rival contentions and perused the record
placed before me. I observe that the order of ld. CIT(A) is exparte
and there is discussion on merits of the case. I also notice that on
the first two occasions when the assessee was asked to
appear/furnish the replies those dates were falling during the
Covid-19 restriction. Thereafter, the assessee did not get any
information of the dates of hearing. But ld. CIT(A) dismissed the
assessee’s appeal without dealing with the merits even when the
assessment records were available with him. Ld. CIT(A) is required
to pass a speaking order dealing with the merits of the case as
contemplated u/s.250(6) of the Act which provides that for
adjudicating the appeal, the ld. CIT(A) should dispose of the same
in writing and shall state the points for determination, the decision
thereon and the reason for that decision.
Since the ld. CIT(A) has not adhered to the provisions of
section 250(6) of the Act and has not passed a speaking order, I am
of the considered view that the issues raised in the instant appeal
deserves to be restored to the file of ld. CIT(A) for fresh adjudication
and for doing the needful reasonable opportunity has to be granted
to the assessee to furnish submissions and other evidences if
needed, in order to explain the sources of alleged cash deposit. On
ITA No.1888/PUN/2024
due consideration of the same, ld. CIT(A) shall pass a speaking
order in accordance with law. The assessee is also directed to
remain vigilant and not to take adjournment unless otherwise
required for reasonable cause, failing which the ld. CIT(A) shall be
free to proceed in accordance with law. Finding of the CIT(A) is set
aside and Grounds of appeal raised by the assessee are allowed for
statistical purposes.
In the result, appeal of the assessee is allowed for statistical
purposes.
Order pronounced on this 24th day of October, 2024.
Sd/- (S. S. VISWANETHRA RAVI) (MANISH BORAD) JUDIC L MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 24th October, 2024. Satish
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
