What did the Tribunal hold?

The Tribunal condoned the delay, considering the assessee's illiteracy and agriculturist status. The matter was restored to the Assessing Officer for a fresh assessment to allow the assessee an opportunity to present their case.

The assessee's appeal was filed 228 days late. The appeal contested an addition of Rs. 37,55,000 on account of unexplained cash credits in the assessee's bank account.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted an opportunity to present their case before the Assessing Officer.

Joginder Singh, Mohali vs ITO | ITAT Chandigarh 2024

�नधा�रती क� ओर से/Assessee by : Shri Ajay Kumar Jain, CA राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, JCIT सुनवाई क� तार�ख/Date of Hearing : 11.11.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 03.12.2024 आदेश/Order

The present appeal has been preferred by the assessee against the order dated 10.02.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2011-12.

The appeal is time barred by 228 days. The Assessee in this appeal has contested the addition made / confirmed by the ld. CIT(A) of Rs.

721-Chd-2023 Joginder Singh, Mohali 2 37,55,000/- on account of unexplained cash credits in the bank account of the Assessee.

At the outset, the ld. Counsel for the Assessee has submitted that the Assessee is an agriculturist and was not aware of the complicated procedure of the income tax proceedings, therefore, he could not participate in the assessment proceedings. That he could not furnish the requisite explanation even before the CIT(A). He has further submitted that there was a delay of 228 days in filing the appeal before this Tribunal as the Assessee had not received the impugned order of the CIT(A). The ld. Counsel of the Assessee has further submitted that even during the period, wife of the Assessee had died and the Assessee was under depression also.

The ld. Counsel has further submitted that the aforesaid deposits, in fact, were out of sale consideration of the agricultural land and agriculture income, therefore, this was not the unexplained income of the Assessee. He has requested that in the interests of justice, the Assessee may be given an opportunity to present his case before the Assessing Officer.

The ld. DR, on the other hand, relied on the findings of the lower authorities.

After considering the rival contentions, the delay in filing the appeal is hereby condoned. Further, considering that the Assessee is an 721-Chd-2023 Joginder Singh, Mohali 3 illiterate person and agriculturist, I am of the view that the Assessee deserves to be given a chance to present his case before the lower authorities. Accordingly, in the interest of justice, the Assessee is given an opportunity to present his case before the Assessing Officer. The impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the Assessing Officer as and when called for and will not contribute in unnecessary delay.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 03.12.2024.

JOGINDER SINGH ,MOHALI vs. ITO WARD 2(5) , CHANDIGARH

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