The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Commissioner of Income Tax (Appeals) [CIT (A)] for proper adjudication on the addition of Rs.29,74,617 under Section 69A of the Income Tax Act,1961 as unexplained, after taking cognizance of the evidences filed by the assessee.
The Assessing Officer (AO) observed that the assessee RameshbhaiNagjibhai Patel made cash deposits of Rs.29,65,000 in Baroda Gujarat Gramin Bank for Assessment Year (AY) 2012-13, and has not filed his return of income for the AY 2012-13.
Notice under Section 148 of the Income Tax Act was issued, no response has been filed by the assessee. Thus, the AO passed the Assessment Order under Section 144 read with Section 147 of the Income Tax Act and made an addition of Rs.29,74,617 under Section 69A of the Income Tax Act.
Being aggrieved by the Assessment Order, the assessee filed an appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. The assessee filed an appeal before ITAT by delay of 98 days.
The Authorised representative (AR) Chetan Agarwal, submitted that the assessee is a farmer and uneducated person and due to his ignorance, he could not receive any notice from the Department except the notice of penalty, and further stated that the AO as well as the CIT(A) has passed ex-parte order without giving opportunity of hearing to the assessee.
The Departmental Representative (DR) Sanjay Jain, relied upon the Assessment Order and the order of the CIT(A).
The Single member Bench comprising of Ms. Suchitra Kamble, Judicial Member, condoned the delay of 98 days as non-representation before both the authorities appears to be genuine and further it remanded back the matter to the file of the CIT(A) for proper adjudication of the issues contested by the assessee after taking cognizance of the evidences filed by the assessee before the CIT(A).
Thus, the assessee was given opportunity of hearing by following the principles of natural justice and the appeal was allowed.
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