Reopening of case after recording reasons under section 147 of the I.T. Act, 1961

This judgement concerns the reopening of an income tax case under Section 147 of the IT Act, 1961, following cash deposits identified through AIR information. The initial appeal was dismissed by the CIT(A) due to manual filing and referencing the PAN of a deceased individual. However, the Tribunal directed the CIT(A) to condone any delay, admit the appeal, and decide the case on its merits after hearing the assessee.

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “SMC” : DELHI
[THROUGH VIDEO CONFERENCING]
BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
ITA.No.7957/Del./2019
Assessment Year 2010-2011
Shri Anoop Kumar Bishnoi
Legal Heir of Bhupendra
Kumar Bishnoi, D-1028,
New Friends Colony,
New Delhi – 110 025.
PAN AAIPB8027G
vs.

The Income Tax Officer,
Ward-28(1), Room
No.1214, Civic Centre,
New Delhi – 110 002.

For Assessee : Shri Arun Kishore, C.A.
For Revenue : Shri R.K. Gupta, Sr. D.R.
Date of Hearing : 01.09.2021
Date of Pronouncement : 01.09.2021
ORDER

Facts of the case, in brief, are that the assessee is an individual and had filed his return of income declaring total income of Rs.29,06,000/- which included agricultural income of Rs.19,25,800/-. The case of the assessee was reopened after recording reasons under section 147 of the I.T. Act, 1961 on the basis of AIR information that assessee has made cash deposit of Rs.29,06,000/- in his Savings Bank Account. Accordingly notice under section 148 of the I.T. Act was issued on 30.03.2017. The assessee filed objections which was disposed-off by the A.O. by passing a speaking order.

2. I have heard the rival arguments made by both the sides and perused the record. I find the Ld. CIT(A) dismissed the appeal filed by the assessee on the ground that the same was filed manually instead of electronically and further the appeal has been filed by quoting the PAN of Shri Bhupendra Kumar Bishnoi who was not alive at the time of filing of appeal and, therefore, the appeal in the name of a dead person is not maintainable.

3. The Ld. CIT(A) shall condone the delay, if any, and admit the appeal and decide the issue on merit, after giving due opportunity of being heard to the assessee. I hold and direct accordingly. Grounds raised by the Assessee are allowed for statistical purposes.

4. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 01.09.2021.

Please find attached the enclosed file for the full judgement