JOMY JACOB,MALAPPURAM V. THE ITO,WARD -3, TIRUR

ITA 699/COCH/2023

AI Insights

This case involves an appeal by Shri Jomy Jacob against the order of the National Faceless Appeal Centre (NFAC), Delhi, which treated cash deposits made during the demonetisation period as unexplained money under section 69 of the Income Tax Act and disallowed agricultural income for the assessment year 2017-18. The assessee's initial appeal was dismissed by the Ld.CIT(A) for non-prosecution as he failed to respond to notices, which he later attributed to not logging into his email and not receiving SMS alerts. The Income Tax Appellate Tribunal (ITAT) found merit in the assessee's reasons for non-appearance and decided to remit the case back to the Ld.CIT(A) for a decision on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 38590 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-10-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GIRLY ALBERT; SNR
• Assessee Lawyers: KRISHNA K
• Keywords: Set aside
• Section: 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER S.A. No. 157/Coch/2023 (in ITA No. 699/Coch/2023) & ITA No. 699/Coch/2023 Assessment Year : 2017-18 Shri Jomy Jacob, Vettikkatt Machingal Building, A.R. Nagar, Gramapanchayath, Kolappuram, Malappuram, Kerala – 676 306. PAN: AHSPJ6013F Vs. The Income Tax Officer, Ward – 3, Tirur, Malappuram. APPELLANT RESPONDENT Assessee by : Ms. Krishna K, Advocate Revenue by : Smt. Girly Albert, Snr.DR Date of Hearing : 26-09-2024 Date of Pronouncement : 28-10-2024 ORDER PER BENCH This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 29/08/2023 in respect of the A.Y. 2017-18. 2. The brief facts of the case are that the assessee is an agriculturist and also doing wholesale business of glass. The AO treated the cash deposits Page 2 of 3 S.A. No. 157/Coch/2023 & ITA No. 699/Coch/2023 made during the demonetisation period as unexplained money u/s. 69 of the act and also disallowed the agricultural income. As against the said order, the assessee field an appeal before the Ld.CIT(A) and raised various grounds on merits. The Ld.CIT(A) had issued notices on 3 occasions through online but the assessee had not responded and therefore the Ld.CIT(A) had dismissed the appeal for non-prosecuting the same. As against the said order, the assessee is in appeal before this Tribunal. 3. At the time of hearing, the Ld.AR submitted that the assessee had not logged into his email account and he has also not received any real time alert by way of SMS and therefore the assessee was not able to appear before the Ld.CIT(A) and prayed for one opportunity to appear before the Ld.CIT(A). The Ld.DR relied on the orders of the lower authorities. 4. We have heard the arguments of both sides and perused the materials available on record. 5. Even though, the assessee had raised various grounds in support of their case, we are not inclined to adjudicate the same for the simple reason that the Ld.CIT(A) had no occasion to consider the issue on merits. We have considered the reasons for the non appearance and accepted the same. In view of that, we are inclined to set aside the order of the Ld.CIT(A) and remit the issue to the file of Ld.CIT(A) to decide the same on merits in accordance with law. In view of the disposal of the main appeal,the stay petition becomes infructuous and dismissed as such. Page 3 of 3 S.A. No. 157/Coch/2023 & ITA No. 699/Coch/2023 6. In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay petition is dismissed as infructuous. Order pronounced in the open court on 28th October, 2024. Sd/- Sd/- (WASEEM AHMED) (SOUNDARARAJAN K.) Accountant Member Judicial Member Bangalore, Dated, the 28th October, 2024. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Cochin "