LAXMI NARAYAN,AGRA V. ITO, WARD 2(1)(2), AGRA

ITA 5/AGR/2025

AI Insights

The case involves Laxmi Narayan, the appellant, who appealed against the order of the CIT(Appeals) which had dismissed his first appeal ex parte regarding an addition of Rs.29,00,000 to his income for the Assessment Year 2010-11. The addition was initially made by the Income-tax Officer following a notice under section 148 of the Income-tax Act, 1961, due to unexplained deposits in the appellant's bank account. The CIT(Appeals) dismissed the appeal due to the appellant's non-compliance with notices. The Tribunal found that the CIT(Appeals) had not adequately discussed the merits of the case in the ex parte order and thus remitted the case back for a detailed examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126503 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Keywords: Set aside; Principle of natural justice; Dismissed; National Faceless Appeal; Commissioner; Statistical purposes; Medical prescription; Adjudication on merits; Department; Hospital
• Section: 148; 144; 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.05/Agr/2025 Assessment Year: 2010-11 Laxmi Narayan, 5, Village Gadpura, Etmadpur, Chaugan, Agra. Vs. Income-tax Officer, Ward 2(1)(2), Agra. PAN : BIKPN8624A (Appellant) (Respondent) ORDER Per Sunil Kumar Singh, Judicial Member: This appeal has been preferred by assessee against the impugned order dated 19.12.2023 passed in Appeal no. CIT(APPEALS)-1, AGRA/10312/2017-18 by the Ld. Commissioner of Income– tax(Appeals)/National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as \"Act\"] for the Assessment Year [A.Y.] 2010-11, wherein ld. CIT(A) has dismissed assessee’s first appeal. Assessee by None Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.04.2025 Date of pronouncement 22.04.2025 ITA No. 05/Agr/2025 2 | P a g e 2. Briefly stating, the assessee is a non filer. After noting that the assessee deposited Rs.29,00,000/- in his saving bank account, permission was taken u/s. 151 of the Act and notice u/s. 148 dated 31.03.2017 was issued and served upon the assessee, requiring him to furnish details in respect of the source of the aforesaid deposit. Assessee filed return of income in response thereof declaring income of Rs.1,15,220/-. Statutory notices were issued and served upon the assessee. However, no compliance was made by the assessee and the assessment was completed u/s. 144 of the Act adding aforesaid amount of Rs.29,00,000/- to the income of the assessee. 3. Assessee preferred an appeal before ld. CIT(Appeals) who dismissed assessee’s first appeal ex parte. 4. The assessee has approached this Tribunal on the ground that ld. CIT(Appeals) has erred in confirming the said addition by passing ex parte impugned order. 5. Assessee moved an adjournment application which was rejected. Perused the records and heard learned Departmental Representative for Revenue. ITA No. 05/Agr/2025 3 | P a g e 6. At the very outset, it transpires from the perusal of record that there is a delay of 317-318 days in filing appeal before this Tribunal. We have gone through the delay condonation application placed on record on behalf of the assessee. Assessee has stated that the delay was due to illness of the assessee who is 70 years old senior citizen and has developed rigorous medical issues and undergoing medical treatment in M/s. R.S. Charitable Hospital, Station Road, Kuberpur Crossing, Agra. Photocopies of many medical prescriptions have also been enclosed along with the delay condonation application. In the circumstances, we deem it just and appropriate to condone the delay in filing appeal. The delay is accordingly condoned. 7. Ld. DR has stated that the assessee has been negligent before the first appellate authority and did not respond to various notices issued by ld. CIT(Appeals). Supported the impugned order. 8. We notice that notices on as much as on six occasions were issued by the first appellate authority. However, the assessee had been irresponsive to all such notices issued by first appellate authority. The first appellate authority was therefore compelled to pass ex parte order. However, we note that the ld. CIT(Appeals) has passed ex-parte impugned order without any substantial discussion on the merits of the case, whereas learned ITA No. 05/Agr/2025 4 | P a g e CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. 9. In the result, the appeal is allowed for statistical purposes. The impugned order dated 19.12.2023 is set aside. Order pronounced in the open court on 22.04.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.04.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra "