9911796707
TMI Blog2024 (7) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... a reason that the tax determined by AO was not paid without going into the merits of the case. 3. I pray to you to allow us to add, edit or delete any of the ground of appeal during hearing." 3. The brief facts of the case are that as per the information available with Revenue, the assessee has made cash deposit of Rs. 11,65,300/- in his saving bank account during the year under consideration. The assessee did not filed return of income for the impugned assessment u/s 139. The reasons for reopening of the assessment were recorded by the AO, and the case of the assessee was reopened by the AO u/s 147. Notice u/s. 148 of the Act was issued by the AO to the assessee, on 25/03/2017 requiring assessee to file return of income in pursuance to notice u/s 148. The assessee did not file return of income in pursuance to notice issued by the AO u/s 148. Statutory notices u/s 142(1) was issued by the AO from time to time during the course of reassessment proceedings. In response thereof, none appeared on behalf of the assessee before the AO , and no submissions were filed by the assessee. The AO also invoked provisions of Section 133(6) and called for the bank statement directly from Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal of the assessee as not liable to be admitted and was dismissed as 'infructuous' , as in view of ld. CIT(A), the assessee has not filed return of income as well not paid an amount equal to the amount of advance tax which was payable by the assessee. 5. The assessee filed second appeal with the Tribunal. The Ld.Counsel for the assessee at the outset submitted that the Ld.CIT(A) has dismissed the appeal of the assessee on the ground that the assessee has not deposited advance tax , and hence the appeal of the assessee before Ld. CIT(A) is not maintainable. It was submitted by Ld. Counsel for the assessee, that the assessee is farmer , and during the assessment proceedings ex-parte reassessment order was passed by the AO. It was submitted that no return of income was filed by the assessee on the bonafide belief that the assessee is not having taxable income and there is no liability to deposit advance tax. It was further submitted by ld. Counsel for the assessee that since the assessee was having agriculture income , no return of income was filed u/s. 139 and 148 of the Act. It was also submitted that no return of income was filed for the earlier year also.The ld. Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee did not file any return of income in pursuance to notice issued by the AO u/s 148 of the 1961 Act. The Statutory notices u/s. 142(1) were issued by the AO from time to time during the course of reassessment proceedings, but there was no compliance on the part of the assessee . The AO invoked powers u/s 133(6) and called for bank statements directly from the Bank of India. The bank supplied the requisite bank statements and the assessee was maintaining three bank accounts with Bank of India, Samlaya, Tal. Savli, as under: Sr.No. Bank Name Branch Account No. 1. Bank of India Samlaya, Tal. Slavi 250910100004603 2. Bank of India Samlaya, Tal. Salvi 250976310000013 3. Bank of India Samlaya, Tal. Savli 250976210000013 There were total deposit/credits of Rs. 23,70,635/- in the aforesaid three bank accounts maintained by the assessee. The AO invoked provisions of Section 144 of the Act and proceeded to frame best judgment assessment , and the show-cause notice(SCN) was issued by the AO to the assessee, but still there was no reply/response by the assessee. The AO framed best judgment assessment u/s. 144 r.w.s 147 of the Act , wherein total credits in the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that no notices as well issued by the AO, were received by the assessee. It is also claimed that only when the assessee's bank account was attached, the assessee came to know of the reassessment framed against him and tax demand raised by the AO. It is also claimed that even in the earlier years, the assessee was having agricultural income and no return of income was filed by the assessee. enjoying agriculture income . It is true that the assessee did not filed its return of income u/s 139 as well u/s 148. The reasons given by the assessee that being agriculturist he was not having any taxable income and/ or liability to pay income-tax, and there was no requirement to file return of income u/s 139. Be that it may be as it is subject to verification by authorities , but, in any case the assessee was required to file return of income in pursuance to notice u/s 148 issued by the AO. The assessee has submitted that he is an illiterate farmer/agriculturist and he was not knowing about the reassessment proceedings, and even notices were not received. It is only when the bank account is attached, the assessee came to know about the reassessment proceedings. The explanation furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of the taxability of an income which is claimed to be an exempt income u/s 10(1), which got taxed owing to an exparte best judgment reassessment order u/s 144 read with Section 147 . Sufficient reasons for non appearance/non compliance before the AO by the assessee during reassessment proceedings , are also demonstrated by the assessee. Now, I set aside the appellate order passed by ld. CIT(A) and direct the ld. CIT(A) to make necessary preliminary enquiry as to the assessee's claim to have filed additional evidences before ld. CIT(A) by way of Land Records 7/12 and 8A, evidence of agricultural income etc., and if that be found to be prima-facie true, then ld. CIT(A) shall admit the appeal as good and reasonable cause as are stipulated under proviso to Section 249(4)(b) is shown by the assessee to seek exemption from deposit of advance tax, before filing appeal with ld. CIT(A). The ld. CIT(A) shall give finding in writing on the claim of the assessee w.r.t. admission of appeal keeping in view provisions of Section 249(4)(b) read with proviso to Section 249(4)(b), by passing a reasoned and speaking order on this issue. If the ld. CIT(A) decides to admit the appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
