SHRI MOHMMAD ABBAS BODA,ANANTNAG V. INCOME TAX OFFICER WARD-3(4), ANANTNAG

ITA 665/ASR/2024

AI Insights

The case involves Mohammad Abbas Boda, who appealed against the order of the CIT (A) National Faceless Appeal Centre, Delhi, which was based on the order of the Income Tax Officer, Ward-3 (4), Anantnag. The appeal was initially delayed by 157 days due to the assessee's medical conditions and lack of communication from his counsel. The primary issue in the appeal was the unexplained deposit of Rs. 27.26 lakhs in the assessee's bank account during FY 2010-11, for which no return was filed. The assessee claimed the deposits were from retirement benefits, which the AO found unsatisfactory, leading to an assessed income of Rs. 30.64 lakhs. The CIT (A) dismissed the appeal due to non-response to notices. The Tribunal found that the lower authorities had not properly examined the documentary evidence provided by the assessee regarding the source of the deposits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360717 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 665/Asr/2024 Assessment Year: 2011-12 Mohammad Abbas Boda, Hussain Abad Anantnag, Jammu & Kashmir-192102 [PAN: DHVPB 2489F] (Appellant) Vs. Income Tax Officer, Ward 3(4), Anantnag (Respondent) Appellant by Respondent by : : Sh. Upender Bhat, C. A. Sh. Rajiv Wadhera, Sr. D. R. Date of Hearing Date of Pronouncement : : 23.04.2025 21.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A) National Faceless Appeal Centre (NFAC), Delhi dated 02.05.2024 passed u/s 250(6) of the Income Tax Act, 1961 which has emanated from the order of the Income Tax Officer, Ward-3 (4), Anantnag dated 22.12.2018 passed u/s 143(3) r.w.s. 147 of the I. T. Act, 1961. 2 I.T.A. No. 665/Asr/2024 Mohammad Abbas Boda v. ITO 2. Condonation of delay:- This appeal is filed belatedly by 157 days. Application for condonation of delay has been filed along with an affidavit. The order of the Ld. CIT (A) is dated 2nd May, 2024, and due date of filing the appeal expired on 1st July, 2024, and the same has been filed on 5th December, 2024, belated by 157 days . It is stated that the assessee is seventy (70 years ) old and was under medical treatment at “ Khyeber Medical Institute “ Srinagar for cardiac treatment . It is further submitted that the assessee had lost one of his legs on account of a blast, resulting in physical challenges and has lost his free movement and has to depend on others. 3. The assessee has not received any appeal order by post and had to fully depend on his counsel for receipt of the order in his email, and he was never intimated in time by his counsel. Moreover, he also could not contact his counsel because of his illness. As such he prays for condonation of delay in filing this appeal and for admitting the same for decision on merits. The Ld DR has no objection considering his limitation on medical grounds. Considering the reasons stated we condone the delay and admit the appeal for adjudication on merits. 4. The brief facts emerging from records are that an amount of Rs. 27.26 lakhs has been deposited by the assessee in his bank account during FY 2010-11, and no return was filed. The explanation of the assessee that the same are from retirement 3 I.T.A. No. 665/Asr/2024 Mohammad Abbas Boda v. ITO benefits, he being a retired employee of “Super Bazar” Anantanag, has invested in bank fixed deposits , was not considered as a satisfactory explanation by the AO , resulting in an assessed income of Rs. 30.64 lakhs . 5. The matter carried in appeal before Ld. CIT (A) NFAC, was dismissed , by the appellate authority , in absence of any response or submissions ,to various notices issued in ITBA portal on four separate occasion . 6. The Ld AR of the assessee submitted that, no notice of hearing has been received by post and notice has also not been received through email as stated in form 35, and he has not been informed by the counsel either regarding any dates fixed for hearing. 7. He further stated that the entire deposit in bank account is explainable to have been made out of his retirement benefits and considering his old age and medical problems he prays for an opportunity to furnish all supporting papers to explain his case. 8. The Ld. DR relied on the order of the Ld. CIT (A). 9. We have heard the rival submissions and we find that J & K Bank has issued a certificate dated 13th December, 2018, that the assessee has invested in Cash Certificate on 08/01/2010 (which is relevant to Asst year 2010-11) and the same has 4 I.T.A. No. 665/Asr/2024 Mohammad Abbas Boda v. ITO been transferred to new account on 27th November, 2010 ( which is relevant to Asst year 2011-12 ) . 10. We are of the opinion that all relevant papers and documentary evidences relating to the source of deposits in bank account , claimed to have flown out of retirement benefits of the assessee , has not been examined in its right perspective by the lower authorities . 11. In the interest of justice we remand the matter to the Ld CIT (A), for adjudication on all the grounds contained in Form 35 on merits of the case, and we direct the assessee to file all evidences and submission to explain his case and to fully cooperate in appellate proceedings. 12. The assessee will be allowed reasonable opportunity of being heard. 13. We have not expressed any opinion on merits of the case and all contentions are left open. 14. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 21.05.2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member 5 I.T.A. No. 665/Asr/2024 Mohammad Abbas Boda v. ITO *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order "