LAXMI SHARMA,DEWAS vs. THE ITO,W-1, DEWAS

आदेश / O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by appeal-order dated 07.10.2022 passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre [“CIT(A)”], arising out of assessment-order dated 10.12.2019 passed by ITO, Ward-1, Dewas [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.

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Smt.Laxmi Sharma v. ITO,WD.1,Dewas ITA No.37/Ind/2023 Assessment year 2017-18 3. The Registry has informed that the present appeal is filed after a delay

of 59 days. Ld. AR for assessee submitted that the assessee has filed a

condonation application supported by an affidavit praying for condonation of

delay. Referring to the averments made in affidavit, Ld. AR submitted that

the assessee is a senior lady aged about 82 years; resides in a small village

called “Sonkatch”; lives with her husband who is also in older age; does not

have any son and she is not well versed with technology. Further, the

assessee did not receive any notice of hearing of first-appeal and, therefore,

could not file submissions to the CIT(A). Even the assessee did not receive

the email of impugned order from the office of CIT(A). Subsequently during

recovery proceeding by department, the assessee came to know of impugned

order having been passed ex-parte by the CIT(A). It is thereafter that the

assessee logged in the Income Tax Portal for checking the status of appeal

and came to know of impugned order. Therefore, there is a delay of 59 days

in filing this appeal which should be condoned. Ld. AR submitted that the

delay is not deliberate and the assessee does not stand to derive any benefit

by making delay. With folded hands on behalf of assessee, Ld. AR prayed to

consider the assessee’s circumstances judiciously and condone the delay.

Ld. DR for revenue was fair enough in not raising any objection and leaving

the matter to the wisdom of Bench. Therefore, taking a liberal and judicious

view of assessee’s position and circumstances, we are condoning delay and

this appeal is proceeded for hearing.

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Smt.Laxmi Sharma v. ITO,WD.1,Dewas ITA No.37/Ind/2023 Assessment year 2017-18 4. The case of assessee is such that during assessment-proceeding, the

AO confronted the assessee as to the source of Rs. 11,10,000/- deposited in

bank account during demonetization period. However, finding no response

from assessee, the AO treated the amount deposited as unexplained money

u/s 69A and made addition. The assessee carried the matter in first appeal

but could not make any submission on the hearing dates fixed by Ld. CIT(A).

Therefore, the CIT(A), having regard to non-prosecution by assessee, decided

the appeal ex-parte whereby he agreed to AO’s finding and did not grant any

relief. Before us, Ld. AR made a very humble prayer that the assessee is

having meritorious evidences to explain the source of cash-deposits in bank

a/c but unfortunately during assessment-proceeding for the very same

reasons as narrated earlier, namely the assessee is a senior lady; resides in

a small village; lives with her husband who is also in older age; not having

any son; and she is not well versed with technology; therefore she could not

submit evidences. Ld. AR requested to take a judicious view in the matter

and remand this case back to lower authorities to enable the assessee to

place the details and evidences so that a proper adjudication can be done.

Ld. DR does not have any objection but prays to remand this case to AO and

not to CIT(A) so that the AO can verify the evidences of assessee aptly.

Further, Ld. DR requests that direction be given to assessee to represent his

case before AO and do not seek unnecessary adjournments. In view of the

circumstances of assessee and having regard to the principle of natural

justice and fair play, we deem it fit and appropriate to remand this matter

back to the file of AO for a proper adjudication after giving opportunity of

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Smt.Laxmi Sharma v. ITO,WD.1,Dewas ITA No.37/Ind/2023 Assessment year 2017-18 hearing to the assessee, uninfluenced by his earlier decision. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments.

Order pronounced in the open court on 25/07/2023.

Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 25.07.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore

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