Tribunal Remits Case for Reassessment Due to 58-Day Delay in Appeal Filing, Citing Natural Justice and Procedural Fairness.

The Tribunal condoned a 58-day delay in filing the appeal due to the appellant's medical condition. It remitted the case back to the CIT(A) for reassessment of unexplained cash credit under Section 68 of the Income Tax Act, emphasizing the principles of natural justice and the necessity for procedural adherence and sufficient opportunity to present evidence. The Tribunal allowed the appeal for statistical purposes, instructing the CIT(A) to provide the appellant another opportunity to be heard and to submit relevant evidence.

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Issues:
1. Condonation of Delay
2. Assessment of unexplained cash credit u/s 68 of the Income Tax Act
3. Dismissal of appeal ex-parte by CIT(A) without sufficient opportunity

Condonation of Delay:
The appeal was filed with a delay of 58 days due to the appellant fracturing his ankle and being advised bed rest, causing him to forget to sign the appeal papers. The Tribunal, after reviewing the medical certificate and the circumstances, condoned the delay as there was a reasonable cause for the delay, emphasizing the interest of justice.

Assessment of unexplained cash credit u/s 68 of the Income Tax Act:
The case involved the assessee not filing the return of income for A.Y. 2015-16 and making cash deposits in his bank account, which the AO treated as unexplained cash credit u/s 68 of the Act. The CIT(A) upheld the AO's order, leading to the appeal before the Tribunal. The Tribunal directed the CIT(A) to afford the assessee another opportunity to be heard and submit relevant evidences to substantiate his case, remitting the matter back to the CIT(A).

Dismissal of appeal ex-parte by CIT(A) without sufficient opportunity:
The appeal was dismissed ex-parte by the CIT(A) due to the appellant's failure to prosecute the appeal with supporting evidences. The AR contended that the appellant was not given sufficient opportunity before the CIT(A) and requested another chance to present his case. The Tribunal, considering the principles of natural justice, directed the CIT(A) to provide the appellant with another opportunity to be heard, emphasizing the importance of adhering to notices and presenting material evidences.

In conclusion, the Tribunal allowed the appeal for statistical purposes, emphasizing the need for adherence to procedural requirements, providing opportunities for parties to be heard, and submitting relevant evidences to support their case.

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