Smt. Kamna Jain Vs ITO (ITAT Raipur)
ITAT Raipur held that passing of order by CIT(A) without considering adjournment request of the assessee is not justifiable in law. Accordingly, matter restored back to CIT(A) to re-adjudicate the same after affording reasonable opportunity of being heard.
Facts- The assessee had filed her return declaring an income of Rs.3,06,000/-. Thereafter, AO based on information that the assessee had made cash deposits of Rs.20,00,000/- in her bank account, initiated proceedings u/s. 147 of the Act. Notice u/s. 148 of the Act, dated 29.02.2019 was issued to the assessee.
During the course of assessment proceedings, as the assessee had failed to come forth with any explanation as regards the source of the cash deposits of Rs.20,00,000/- made in her bank account, therefore, AO held the entire amount of cash deposits as her unexplained money u/s. 69A of the Act.
CIT(A) dismissed the appeal. Being aggrieved, the present appeal is filed.
Conclusion- Held that failure on the part of the CIT(Appeals)to consider the assessee’s request for adjournment of her case vide letter dated 24.09.2024 (supra) is discernible from the records. Also, I find that the CIT(Appeals) had disposed of the appeal on 22.10.2024 but the request for adjournment of the assessee was uploaded much prior i.e. on 24.09.2024. It is not the case that the CIT(Appeals) after considering the aforesaid request letter dated 24.09.2024 had rejected the same and proceeded with the matter. Considering the totality of the facts involved in the present case, I am of the view that the matter in all fairness requires to be restored to the file of the CIT(Appeals) with a direction to him to re-adjudicate the same after affording a reasonable opportunity of being heard to the assessee who shall remain at a liberty to raise the additional ground of appeal which has been raised before me. At the same time, the assessee is directed to duly comply with the notices that would be issued by the CIT(Appeals) in the set-aside proceedings, failing which, the latter may dispose of the appeal after considering the material available on record.
