2022 (2) TMI 105

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....#39;the Act' hereinafter) for the Assessment Year (AY) 2012-13 vide Order dated 25/10/2019. 2. At the outset, it was observed by the Bench that the appeal is delayed by 29 days. There is, however, a condonation petition on record, which states that though the papers for preparation and filing the appeal were given by the assessee to his counsel, CA Nitin Pahariya, Gwalior, in time, the latter could not see the same as they had landed in his spam folder. This is supported by an affidavit by Sh. Nitin Pahariya. The explanation is plausible and, accordingly, condoning the delay, the hearing in the matter was proceeded with. 3. The only issue raised in appeal is qua an addition for Rs. 12,01,500 in assessment on account of unexplained....

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....ame of the assessee's father, stated to be Sh. Prakash, as one of the sellers, i.e., along with his (four) brothers and mother, all named therein. The same, he continued, clearly establishes the source of the impugned sums deposited cash in the assessee's (SBI) bank account. On being asked about the share of the assessee's father, Sh. Prakash, Mr. Agarwal would submit that in the absence of the same being expressly stated in the sale deed/s, it could only be regarded as an equal share, i.e., 1/6. The matter, accordingly, he continued, be remitted back to the file of the AO, which proposition was fairly not contested and, rather, agreed to by Sh. Halder, the ld. Sr. DR. 5. I have heard the parties and perused the material on r....

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.... and only toward upholding the rule of law, implicit to which is fairness and reasonableness, as otherwise it becomes a travesty of justice and an abuse of the process of law. The instant appeal, surely, cannot be, in the absence of the examination of the case on merits at any stage, be decided on merits - which would thus be for the first time by the Tribunal, and warrants remission. I am in agreement with Sh. Agarwal that this ought to be to the file of the assessing authority. I direct accordingly, setting aside the impugned addition. The assessee shall furnish all the relevant material, i.e., that he wishes to rely upon - which itself signifies, even as observed during hearing, legible copy thereof, besides fully cooperate in the ensuin....