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TMI Blog2025 (5) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order of the Ld. CIT(A) / NFAC. Subsequently, when the bank account of the assessee was attached, he came to know about the passing of the order by the Ld. CIT(A) / NFAC. Thereafter, the assessee, after taking advice from the consultant, filed the appeal with a delay of 461 days. She submitted that the delay is not an intentional one and is a bonafide one for the reasons beyond the control of the assessee. Referring to the decision of the Hon'ble Supreme Court in the cases of Collector, Land Acquisition vs. Mst. Katiji & Ors. reported in 167 ITR 471 (SC) and Inder Singh Vs. The State of Madhya Pradesh reported in 2025 LiveLaw (SC) 339, she submitted that the delay in filing of the appeal should be condoned. 4. The Ld. DR on the other hand strongly opposed the arguments advanced by the Ld. Counsel for the assessee. 5. We have heard the rival contentions and perused the record. It is an admitted fact that there is a delay of 461 days in filing of the appeal before the Tribunal. It is also an admitted fact that the notice of hearing from the office of the Ld. CIT(A)/NFAC was communicated to [email protected] instead of the correct e-mail ID marutiwindsatara@ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated 27.03.2019 was issued which was duly served on the assessee. However, the assessee failed to file the return of income in response to the notice u/s 148 of the Act. Subsequently, due to change of incumbency another notice u/s 142(1) of the Act was issued and served on the assessee, in response to which the AR of the assessee appeared before the Assessing Officer and filed the requisite details from time to time. The Assessing Officer also obtained information from the office of the Registrar u/s 133(6) of the Act. 10. The Assessing Officer in the assessment order has mentioned that as per the statement of the assessee the transaction involved is related to Shri Maruti Wind Park Developers. In order to allow the natural justice and opportunity to the assessee to explain the matter, a letter to the manager of the said company situated at Pune was issued requesting him to explain as to whether the transactions covered in the reasons for issue of notices is related to them. However, the company did not furnish any information nor any details were filed by the assessee. He, therefore, added the value of land a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be treated as invalid and deemed never to have been issued. An order passed in contravention of the said Circular is void, bad in law and of no legal effect. 2. The ld CIT(A) erred in law and on facts in dismissing appeal ex parte when there was sufficient cause for non-compliance. 3. The learned CIT(A) erred in law confirming addition of Rs. 18907000/- towards Purchase of Land under unexplained investment. 4. The appellant prays to be allowed to add amend modify rectify delete raise any grounds of appeal at the time of hearing. 13. The Ld. Counsel for the assessee at the outset did not press ground No.1 for which the Ld. DR has no objection, hence the same is dismissed as not pressed. 14. The Ld. Counsel for the assessee at the outset submitted that there were only two notices issued by the office of the Ld. CIT(A) / NFAC for which there was non-compliance from the side of the assessee. She submitted that the assessee is only a General Power of Attorney holder of Kadam family and was purchasing the property on behalf of Shri Maruti Wind Park Developers. Due to non-submission of the reply by the manager of the said company, the Assessing Officer made addition in the hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reof the assessee contented that during the year under consideration he was working with M/s. Maruti Wind Park Developers having registered office at Pune as a salaried person. Though the above transaction has been registered against his name, same was carried out by him in the capacity of POA holder of the above company who had made the payment of the said transaction. He further concluded that he has no connection with the above transaction and liability will be borne by M/s. Maruti Park Developers." 17. We find due to the delay in filing of the appeal before the Ld. CIT(A) / NFAC and non-response of the assessee to the two statutory notices issued by him, he dismissed the appeal filed by the assessee, the reasons of which have been reproduced in the preceding paragraphs. The Ld. Counsel for the assessee filed certain details such as index-2 of the land sold, confirmation from Shri Maruti Wind Park Developers, etc as additional evidences which go to the root of the matter for which these additional evidences are admitted. It is the submission of the Ld. Counsel for the assessee that the assessee is an employee of Shri Maruti Wind Park Developers and he had done the transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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