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Judgment
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A)'] dated 19.12.2025, for Assessment Year 2015-16.
The appeal is time barred by 49 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of 49 days in filing of appeal is condoned and appeal is admitted for decision on merits.
Shri Subodh Jain, appearing on behalf of the assessee submits that the assessment proceedings initiated against the assessee u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') are liable to be quashed as the same have been initiated on non-existing reasons. The ld. Counsel submits that as per notice issued u/s.148A(b) of the Act, the assessment for AY 2015-16 has reopened on account of cash deposits amounting to Rs.75,90,000/- in the bank account of the assessee and Time Deposits/FDRs amounting to Rs.9,00,000/- during FY 2014-15. The said notice does not give the name of bank and date of deposit of cash. Though, it is alleged that a specific information has been received regarding deposit of cash in the bank account of deceased assessee, the AO in an ex-parte proceedings made addition of Rs.38,90,000/- u/s.68 of the Act and addition of Rs.20,698/- u/s.69A of the Act as unexplained money. The assessee filed appeal before the CIT(A) on 27.08.2024, during pendency of appeal, the assessee Shri Rajender Singh died on 12.02.2025. The CIT(A) in ex-parte proceedings dismissed appeal of the assessee.
Considering entire facts of the case, I am of considered view that since the assessment order and the order of CIT(A) have been passed in ex-parte proceedings, the matter is remitted back to the AO for fresh adjudication, after taking on record LR’s of the deceased Shri Rajender Singh, on record as per section 159 of the Act. The AO shall, thereafter, pass the assessment order after issuing notice to the LRs and granting sufficient opportunity of making submissions to the assessee, in accordance with law.
In the result, appeal of the assessee is allowed for statistical purpose.