Kaliaperumal Selvaraj, Pune V. Income Tax Officer, Ward-2(2), Pune, Pune

ITA 1370/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8594 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 12-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment
• Section: 147; 69; 148; 69C; 250

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1370/PUN/2023 धििाारण वर्ा / Assessment Year : 2018-19 Kaliaperumal Selvaraj, National Chemical Laboratory, Pashan Road, Pune – 411008 PAN : AKNPR5270J .......अपीलार्थी / Appellant बनाम / V/s. ITO, Ward – 2(2), Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 14-02-2024 घोषणा की तारीख / Date of Pronouncement : 21-02-2024 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 22-10-2023 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2018-19. 2. The assessee raised six grounds of appeal amongst which the only issue emanates for consideration is as to whether the CIT(A), NFAC, Delhi justified in confirming the order of AO without condoning the delay in the facts and circumstances of the case. 2 ITA No. 1370/PUN/2023, A.Y. 2018-19 3. The brief facts relating to the case are that the assessee is an individual, no return of income filed. The AO on the basis of information, noticing the receipt of interest, salary, purchase of motor vehicle and immovable property, issued notice u/s. 148 of the Act, requesting the assessee to file return of income, but no return of income was filed in response to such notice. The AO proceeded to make additions on account of interest, salary and unexplained expenses u/s. 69C of the Act and unexplained investment u/s. 69 of the Act vide its order dated 25-03-2023 passed u/s. 147 r.w.s. 144 and 144B of the Act. Aggrieved by the said order of AO, the assessee preferred an appeal before the CIT(A), NFAC, Delhi with a delay of 117 days. The assessee explained the reasons for the said delay which were reproduced in pages 16 and 17 of the impugned order. The CIT(A) found the said reasons are not valid in the absence of any supporting evidence. The CIT(A), NFAC, Delhi rejected the said reasons and did not condone the delay of 117 days. Having aggrieved by the dismissal of appeal in limine, now, the assessee is before us. 4. The ld. AR drew our attention at pages 108 to 121 of the paper book and argued that the appeal could not be filed in time due to health emergency of the daughter of the assessee. Further, he has undertaken that the assessee is ready to prosecute his case before the AO, if this Tribunal afford an opportunity to the assessee by remanding the matter to the file of AO. Further, he fairly conceded that no evidences were furnished before the AO due to the reasons as explained for supporting the delay. He drew our attention to pages 1 to 107 of the paper book and argued that the said evidences are filed before this Tribunal as additional evidences which are in support of assessee’s contention regarding the additions made by the AO. The ld. DR submits that no evidences filed 3 ITA No. 1370/PUN/2023, A.Y. 2018-19 before both the authorities below and it requires fresh adjudication in view of new evidences provided in paper book. Taking into consideration the submissions of ld. AR and ld. DR and documentary evidences filed in support of assessee’s contention, we deem it proper to remand the matter to the file of CIT(A), NFAC, Delhi with a direction to condone the delay of 117 days and admit the appeal for adjudication. The assessee is liberty to file evidence, if any, in support of its claim. The assessee shall comply with the notices issued by the NFAC, Delhi, in case of any failure, NFAC, Delhi is liberty to dispose off the appeal of assessee as contemplated under sub- section (6) of section 250 of the Act. Thus, the grounds raised by the assessee are allowed for statistical purpose. 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 21 st February, 2024. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 21 st February, 2024. रवि आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ वनजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune