Sh. Jagveer Shyam , Shimla V. ITO, Ward, Rampur

ITA 47/CHANDI/2023

AI Insights

This case involves an appeal by Shri Jagveer Shyam Kumarsain against the order of the Ld. CIT(A), NFAC, Delhi, pertaining to the Assessment Year 2011-12. The primary issues in the appeal included the alleged non-service of a valid notice to the appellant, rejection of books of accounts, and an addition under section 69A for unexplained cash. The appellant, represented by Shri Rajiv Sood, C.A., argued that the appeal was dismissed by the Ld. CIT(A) without any communication or opportunity for the appellant to present his case. The respondent, represented by Smt. Amanpreet Kaur, Sr. DR, supported the decision of the lower authorities. The Tribunal found that the delay in filing the appeal was justified due to the non-communication of the impugned order and admitted the appeal, setting aside the matter for a fresh decision by the Ld. CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127699 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-07-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 07-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside
• Section: 69A

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “ए” , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ी संजय गग , या यक सद य एवं ी !व"म $संह यादव, लेखा सद य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 47/Chd/ 2023 नधा रण वष / Assessment Year : 2011-12 Shri Jagveer Shyam Kumarsain, Shimla Himachal Pradesh-171213 बनाम The ITO Rampur Bushahr Himachal Pradesh थायी लेखा सं./PAN NO: BUOPS5727H अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Rajiv Sood, C.A राज व क! ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR स ु नवाई क! तार&ख/Date of Hearing : 17/07/2023 उदघोषणा क! तार&ख/Date of Pronouncement : 21/07/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the assessee against the order of the Ld. CIT(A), NFAC, Delhi dt. 28/09/2022 pertaining to Assessment Year 2011-12, wherein the assessee has taken the following grounds of appeal: 1. That no valid notice was served on the Appellant and adequate opportunity was not afforded to the appellant to plead his case. 2. That books of accounts have been wrongly rejected and addition u/s 69A for unexplained cash has been made. 3. The assessee craves to amend, add, and delete any ground of appeal with your kind permission. 2. At the outset the Ld. AR submitted that there is a delay in filing the present appeal by 70 days and in this regard, our reference was drawn to the condonation application filed by the assesee as well as the Affidavit of the assessee which is placed on record. It was submitted that the assessee is an uneducated individual and is unable to operate any computer system and also not having any email id. It was submitted that after filing of the appeal before the Ld. CIT(A), the assessee didn’t receiv any notice, intimation, or message on his mobile from the office of Ld. CIT(A) and as such the assessee was not having any information regarding progress of the said appeal and the assessee subsequently came to know about the dismissal of the appeal by the Ld. CIT(A) when the ITO, Rampur issued the demand letter on the 2 assessee for recovery of outstanding demand. It was accordingly submitted that the delay in filing the present appeal has happened on account of non communication of the impugned order and it was also submitted that the impugned order has been passed ex-parte qua the assessee without any communication scheduling the date of hearing and it was accordingly requested that the appeal may be admitted and the matter may be set aside to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. 3. Per contra, the Ld. DR has relied on the order of the lower authorities. 4. After hearing both the parties and considering the affidavit of the assessee placed on the record, we find that there was a reasonable cause for delay in filing the present appeal due to non-receipt of the impugned order in order to enable the assessee to file the appeal within the stipulated timeframe, hence the delay is hereby condoned and the appeal of the assessee is admitted. Further given that the appeal has been decided ex-parte qua the assessee again on account of non-receipt of any notices by the Ld. CIT(A), in the interest of substantial justice and fair play, we deem it appropriate that the matter is set aside to the file of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable opportunity to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21/07/2023 Sd/- Sd/- संजय गग !व"म $संह यादव (SANJAY GARG) ( VIKRAM SINGH YADAV) या यक सद य / JUDICIAL MEMBER लेखा सद य/ ACCOUNTANT MEMBER AG Date: 21/07/2023 आदेश क! त,ल-प अ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु /त/ CIT 4. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च5डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar