IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD Before Shri S.S. Godara, JM, & Shri Manish Borad, AM. ITA No. 1827/Ahd/2012 Asst. Year: 2007-08 Shri Ashokkumar V. Patel, Vs. ITO, Wd-2(3), Baroda. 516, Rag Duplex, Nr. GIDC Work shop, Gorwa Road, Vadodara. Appellant Respondent PAN ALGPP 4759E Appellant by Shri Manish J. Shah, AR Respondent by Shri Prasoon Kabra, Sr.DR Date of hearing: 15/9/2016 Date of pronouncement: 16/9/2016 ORDER PER Manish Borad, Accountant Member. This appeal of assessee for asst. year 2007-08 is directed against order of ld. CIT(A)-II, Baroda, dated 01.02.2012 vide appeal no.CAB/II-385/09-10 passed against order u/s 143(3) of IT Act, 1961 (in short Act) framed on 31.12.2009 by ITO, Wd-2(3), Baroda. Assessee has raised following grounds of appeal:- 1. Ld. Commissioner of Income-Tax (Appeals) -II, Baroda has erred in facts and in law in confirming action of Ld. A.O. in making addition to extent of Rs. 41,826/- holding same as unexplained agricultural income. impugned addition being completely in disregard to available facts and being bad in law is prayed to be deleted. ITA No. 1827/Ahd/2012 2 Asst. Year 2007-08 2. Ld. Commissioner of Income-Tax (Appeals) -II, Baroda has erred in facts and in law in confirming action of Id. A.O. in making addition of Rs. 10,08,000/- as unexplained cash credit being amount o cash deposited in bank account disregarding evidences and explanation of appellant. impugned addition being completely in disregard to available facts and being bad in law is prayed to be deleted. 3. Your appellant craves liberty to add, alter, amend or delete any or all of above grounds of appeal. 2. This appeal is time barred by 74 days. On being asked about reason for delay in filing appeal ld. AR took us through affidavit filed by Mr. Ashokkumar V. Patel, dated 27th June, 2016. On going through affidavit we observe that assessee is farmer and mainly involved in work as agriculturist and undertaking agricultural activities. May and June are months in which agricultural activities are at its peak and assessee has to reside during this period at his native place at village Kinkhlod. During this period when assessee was staying at his native place at village Kinkhlod none was there to receive communication at Baroda address where order of ld. CIT(A) dated 1.2.2012 was received. We find that in given facts and circumstances as referred in affidavit assessee had reasonable cause due to which he could not file appeal in time. We therefore, condone delay in filing appeal and proceed to adjudicate appeal. 3. Briefly stated facts of case are that assessee is individual. His main source of income is from house property. He filed return of income on 29.11.2007 declaring total income at Rs.1,15,230/-. case was selected for scrutiny assessment and ITA No. 1827/Ahd/2012 3 Asst. Year 2007-08 income was assessed at Rs.12,48,230/- after making addition of Rs.11,33,000/- on account of unexplained agricultural income at Rs.1,25,000/- and unexplained cash deposit in bank account at Rs.10,08,000/-. 4. Aggrieved, assessee went in appeal before ld. CIT(A) but none appeared before first appellate authority. Order was passed ex parte partly allowing appeal of assessee. 5. Now assessee is in appeal before Tribunal. 6. At outset ld. AR submitted that due to some unavoidable circumstances assessee s ld. AR was not able to make submission before ld. CIT(A) in support of grounds raised as result of which ex parte order was passed by first appellate authority. Ld. AR made request for setting aside this appeal and issue therein to file of ld. CIT(A) for fresh adjudication and ld. AR also made positive note that on opportunity being granted by ld. CIT(A) he will file submissions. 7. On other hand, ld. DR had no objection in case matter is set aside to file of ld. CIT(A). 8. We have heard rival contentions and perused material on record. In given facts and circumstances wherein ex parte order has been passed by ld. CIT(A), we are of view that in interest of natural justice, assessee deserves one more opportunity of ITA No. 1827/Ahd/2012 4 Asst. Year 2007-08 being heard. We accordingly set aside appeal and all issues to file of ld. CIT(A) for deciding afresh. Needless to mention that sufficient opportunity of being heard would be given to assessee. Appeal of assessee is allowed for statistical purposes. 9. In result, appeal of assessee is allowed for statistical purposes. Order pronounced in open Court on 16th September, 2016 Sd/- sd/- (S. S. Godara) (Manish Borad) Judicial Member Accountant Member Dated 16/9/2016 Mahata/- Copy of order forwarded to: 1. Appellant 2. Respondent 3. CIT concerned 4. CIT(A) concerned 5. DR, ITAT, Ahmedabad 6. Guard File BY ORDER Asst. Registrar, ITAT, Ahmedabad ITA No. 1827/Ahd/2012 5 Asst. Year 2007-08 1. Date of dictation: 15/09/2016 2. Date on which typed draft is placed before Dictating Member: 16/09/2016 other Member: 3. Date on which approved draft comes to Sr. P. S./P.S.: 4. Date on which fair order is placed before Dictating Member for pronouncement: __________ 5. Date on which fair order comes back to Sr. P.S./P.S.: 6. Date on which file goes to Bench Clerk: 16/9/16 7. Date on which file goes to Head Clerk: 8. date on which file goes to Assistant Registrar for signature on order: 9. Date of Despatch of Order: Ashokkumar V. Patel v. ITO, Wd-2(3), Baroda