SHRI BHUSHAN BHAGWANT SHINDE,PUNE vs. ITO-(IT) WRD-14(3), PUNE, PUNE

Briefly, the facts of the case are that the appellant is an individual who filed the Return of Income for the A.Y. 2020-21 on 22.12.2020 declaring total income of Rs.2,49,850/- and Agricultural income of Rs.57,24,588/-. The case was selected for Scrutiny under CASS. Statutory notices were issued to the appellant. The assessee was called upon to upload the evidences as the assessee had shown huge Agricultural income in the Return of Income filed. The assessee had not made any compliance to the notices. In the absence of any material evidence for the agricultural activities and relevant expenses, the AO vide order dated 09.09.2022 completed the assessment u/s.143(3) r.w.s.144B of the Act bringing to tax the gross Agricultural Income amounting to Rs.73,16,880/- treating the same as “Income from other Sources.

Being aggrieved, an appeal was filed before the CIT(A)/NFAC who vide impugned order dismissed the appeal in limine for non- prosecution.

Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.

The ld. AR submits that while filing the appeal by the Tax Consultant, inadvertently the e-mail ID pertaining to the earlier Tax Consultant was uploaded and therefore the assessee was unaware of the notices issued by the Department. It is further submitted that the assessee did not receive any communication whatsoever through e-mail or Post. Therefore, the assessee could not pursue/represent the matter before the lower authorities. It is stated that given an opportunity the assessee is able to substantiate the claim of Agricultural Income made. In the circumstances, it is therefore prayed for remanding the matter back to the file of CIT(A)/NFAC.

On the other hand, the ld. DR placing reliance on the orders of the lower authorities submits for confirmation of the same.

We heard the rival submissions and perused the relevant material on record. It is an admitted position that the assessee could not represent the matter before the lower authorities to substantiate the Agricultural income shown by the assessee. We have gone through the averments made in the affidavit filed by the assessee that inadvertently the e-mail ID of the erstwhile Tax Consultant was uploaded and the assessee was unaware of the notices issued by the Department.

Also in view of the fact that the assessee also filed additional evidence enclosing copy of 7/12 extract of the land and credit facilities availed by him and considering the facts in entirety, we are of the considered opinion that the assessee deserves remand of proceedings to the file of CIT(A)/NFAC for denovo disposal. Therefore, in the interest of justice, we deem it appropriate to remit the matter to the file of CIT(A)/NFAC for denovo adjudication of the issues in accordance with law after affording due opportunity of hearing to the assessee.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on this 26th day of June, 2024.