Jagadish Patil, Bijapur V. Income-Tax Officer, Ward-1 & TPS, , Bijapur

ITA 443/BANG/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3057 (ITAT-BANGALORE)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 09-04-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 11-03-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT MARLECHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.443/Bang/2024 Assessment year : 2017-18 Jagadish Patil, A B Jatti PU College, At & Post: Tikota. 586 130 Bijapur. PAN: AHMPP 8174d Vs. The Income Tax Officer, Ward 1 & TPS, Aayakar Bhavan, Athani Road, Vijayapur – 586 104. APPELLANT RESPONDENT Appellant by : Shri Ankit Marlecha, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 10.04.2024 Date of Pronouncement : 10.04.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the ex parte DIN & Order No.ITBA/NFAC/S/250/2023-24/1060760596(1) dated 10.02.2024 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2017-18. 2. Briefly stated the facts of the case are that the assessee filed return of income on 2.8.2017 declaring income of Rs.3,87,250. The case was selected for scrutiny and statutory notices were issued to the ITA No.443/Bang/2024 Page 2 of 4 assessee. During the assessment proceedings the AO issued various notices to the assessee, however the assessee did not appear. The assessee did not reply to the final show cause notice. The AO observed that the assessee deposited cash of Rs.15,21,500 for the period from 9.11.2016 to 30.12.2016 in ICICI Bank Bijapur Branch in Accounts Nos. 650851000042, 650801501526 & 650801700952. The assessee deposited Rs.50,000 in Raddi Sahakari Bank, Vijapur. The entire cash deposits remained unexplained from the assessee’s side and therefore added and taxed as per section 115BBE of the Act in the assessment u/s. 144 of the Act by the AO. 3. Aggrieved by the AO’s order, the assessee filed appeal before the First Appellate Authority (FAA) . The FAA issued notices through ITBA system via email-id provided in the ITBA portal. However, the assessee did not reply and the FAA passed ex parte order dismissing the appeal of the assessee. Against this, the assessee is in appeal before the ITAT. 4. The ld. AR of the assessee submitted that the ld. FAA decided the appeal ex parte without going into the facts of the case. During FY 2015-16, assessee’s younger brother was seriously ill and unfortunately later died. During his illness the assessee was not in the address provided in the IT return/portal. Therefore notices remained unresponded. The assessee is an agriculturist owning 50 acres of agricultural land in Tikota village, near Bijapur. He is also working as a physical director in Govt. aided school of BLDE Society. The main ITA No.443/Bang/2024 Page 3 of 4 source of income is agricultural income and salary. Agricultural lands are inherited property. The notices issued by the FAA were not seen by the assessee and the case was migrated to NFAC. The ld. AR requested that if a chance is given, he undertook to substantiate the case before the AO with evidence. 5. The ld. DR opposed the giving another chance to the assessee and relied on the orders of lower authorities. 6. After considering the rival submissions and perusing the material on record, we note that the ex parte orders were passed by both the revenue authorities. We note that the assessee had genuine reasons for not responding to the notices of the department and in the interest of justice, we restore the appeal to the file of Assessing Officer for de novo consideration and decision as per law. The assessee is direct to produce evidence before the AO in support of his case, furnish the communication address, email-id, mobile number and not seek unnecessary adjournment for early disposal of the case. 7. In the result, the appeal is allowed for statistical purposes. Pronounced in the open court on this 10 th day of April, 2024. Sd/- Sd/- ( GEORGE GEORGE K. ) (LAXMI PRASAD SAHU ) VICE PRESIDENT ACCOUNTANT MEMBER Bangalore, Dated, the 10 th April, 2024. / Desai S Murthy / ITA No.443/Bang/2024 Page 4 of 4 Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.