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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is against order dated 09.01.2025 of Learned Commissioner of Income Tax (Appeals) (hereinafter referred to as ‘The CIT(A)’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 21.03.2023 of Ld. Assessing Officer/Assessment Unit (hereinafter referred to as ‘Ld. AO’), u/s 144 r.w.s 147 of the Act for AY: 2015-16.
Brief facts of case are that the case of assessee was selected for reassessment proceeding u/s 147 of the Act for AY: 2015-16 as there was escapement of income to the tune of Rs.52,49,376/- in the case of assessee. The assessee had made following transactions during the Financial Year 2014-15 relevant to Assessment Year 2015-16 as under:
| Information Description | Amount (Rs.) |
| Sale of Immovable Property | 18,00,000/- |
| Sale of Immovable property | 33,33,334/- |
| Interest other than interest on Securities | 1,16,042/- |
| Total escapement | 52,49,376/- |
However, notices/letters as follows were issued which were not complied and no supporting documents were submitted, the details of which are as under:
| Type of notice/communi cation | Date of notice/communi cation | Date of compliance given | Response of the assessee received/ not received | Date of response, if received | Response type(full/Part/a djournment | Remarks, if any |
| Notice u/s 142(1) of the Act | 14.10.2022 | 31.10.20 22 | Not received | - | - | Not complied |
| Notice u/s 142(1) of the Act | 03.11.2022 | 12.11.20 22 | Not received | - | - | Not complied |
| Letter for making compliance | 25.11.2-22 | 30.11.20 22 | Not received | - | - | Not complied |
| SCN for passing order u/s 144 | 06.01.2023 | 12.01.20 23 | Not received | - | - | Not complied |
| Centralised communication | 25.01.2023 | Immediate | Not received so far | - | - | Not complied |
| Final Show Cause Notice with details of proposed addition | 06.02.2023 | 17.02.20 23 | Received | 17.02.2 023 | Part | No supporting documents are submitted |
On completion of proceedings ld. AO vide order dated 21.03.2023 made additions of Rs.51,33,334/- from the sale of immovable property and Rs.01,45,553/- on account of interest income.
Against the order dated 21.03.2023 of ld. AO assessee filed appeal before the ld. CIT(A) which was dismissed vide order dated 09.01.2025.
Being aggrieved the appellant assessee preferred present appeal on following grounds;
“Ground No. 01
Ld. CIT(A) has erred in law and facts of the case in issuing notices to an incorrect/wrong e-mail address to the assessee.
Ground No. 02
Ld. CIT(A) has erred in law and facts of the case in upholding an assessment order u/s 147 r.w.s 144 of the Income Tax Act 1961.
Ground No. 03
Ld. CIT(A) has erred in law and facts of the case in in dismissing the appeal filed by the assessee against the disallowance of Rs. 51,33,334/- on account of Indexed Cost of acquisition and Indexed Cost of improvement.
Ground No. 04
Ld. CIT(A) has erred in law and facts of the case in dismissing the appeal filed by the assessee against the additions of Rs. 1,45,553/- as Interest Income.
Ground No. 05
The assessee may please be allowed the right to add/delete/modify any of the grounds of appeal at any stage.”
Ld. Authorized Representative for appellant assessee submitted that due to furnish of wrong email assessee could not comply with several notices during assessment proceedings and could not attend to the appellate proceedings. So, the matter may be restore to the file of ld. AO.
Ld. Departmental Representative had no objection.
From examination of record in light of aforesaid rival contention it is crystal clear that ld. CIT(A) vide order dated 09.01.2025 dismissed the appeal as there was no response to various notices for hearing by the assessee. During the assessment proceedings the assessee could not comply with the various notices and file documents. Assessee claims that due to giving of wrong email the assessee could not comply with the directions of the Departmental authorities. Prayer for restoring the matter to the file of Ld. AO has been made and ld. DR has no objection.
In view of above material facts and interest of justice it is considered expedient to set aside the orders dated 09.01.2025 of ld. CIT(A) and 21.03. 2023 of ld. AO and restore the matter to the file of ld. AO for fresh decision in accordance with law after affording fair opportunities of hearing to the appellant assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.