Briefly stated facts of the case are that the assessee is an individual carrying on business of civil constructions and commission on sale of flats and miscellaneous income. She filed return declaring a total income of Rs.2,02,357/-. However, the assessment was completed at an income of Rs.13,00,780/- including the addition of Rs.10,75,000/- on account of unexplained cash credit and Rs.23,424/- on account dis allowance of interest vide order dated 12.12.2008 passed u/s 143(3) of the Income Tax Act, 1961(the Act). On appeal, the ld. CIT(A), after sending notice through Speed Post/Ad to the appellant, which was received back to the office of the CIT(A) with postal remark “unclaimed” proceeded to decide the appeal ex-parte on the basis of material available on record. The ld.CIT(A) while confirming the additions made by the AO dismissed the appeal filed by the appellant.
Perusing the material available on record including the affidavit filed by the assessee to show that the assessee was under the bonafide belief that the change of address was informed /known to the Department; we are of the view that the assessee was prevented by reasonable cause, therefore, in the interests of justice, we consider it fair and reasonable that the matter should go back to the file of the ld. CIT(A) and accordingly, we set aside the order passed by the ld. CIT(A) to his file to decide the appeal of the assessee afresh and according to law.
Full text of the judgment is as follows:-
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
ITA No. 3098/Mum/2011 – (Assessment Year: 2006- 07)
Mrs. Nancy V. Silva
V/s
Deputy Commissioner of Income Tax 9(3)
Date of Pronouncement: 24.2.2012
O R D E R
