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TMI Blog2023 (4) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... icer has erred in making addition of Rs. 12,84,029/- knowing the fact that Bank account is holding jointly by husband and wife. 2. On the facts and in the circumstances of the case and in law the learned Assessing Officer has erred in making addition of Rs. 11,30,000/- while the same amount has been assessed in the hand of joint holder Shri Nilamkumar A. Desai for the A.Y. 2011-12 by ITO, Ward-4, Navsari. 3. The appellant craves leave to add to amend to modify and or alter the present ground of appeal." 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that in this case, the assessment order under Section 144 r.w.s. 147 of the Income Tax Act, 1961 (in short, the Act) was passed on 30/10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssal of the appeal, not adjudicated the grounds of appeal on merit. The ld. AR of the assessee submits that the delay in filing appeal before the ld. CIT(A) may be condoned with the direction to consider various grounds of appeal on merit. 1. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue opposed the plea of condonation of delay as argued by the ld. AR of the assessee. The ld. Sr. DR submits that the assessee has not explained the cause of delay. Cause of delay is not bonafide. The assessee has not made any compliance before the Assessing Officer. The assessment was completed under Section 144 of the Act on the basis of evidences and material available before the Assessing Officer. Again the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 1,54,029/-. Thus, there was aggregate credit of Rs. 12,84,029/-. The Assessing Officer accordingly made addition on account of unexplained investment in the assessment order dated 03/10/2018 passed under Section 144 r.w.s. 147 of the Act, in absence of any explanation or response from assessee. 5. Aggrieved by the additions and reopening, the assessee filed appeal before the ld. CIT(A) on 03/10/2018. Alongwith appeal, the assessee also filed her affidavit for condonation of delay. In the affidavit, the assessee contended that no return of income was filed by her as her income was below the taxable limit. No books of account was required to be maintained. The matter was very old and considerable time was passed as her case relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has good case on merit as the revenue has taxed the same cash credit in the hands of assessee's husband as well. The ld. AR also submitted that the assessment relates to A.Y. 2011-12, reopened in 2018 and completed on 03/10/2018. The assessee made sincere efforts or collecting evidence and that the impugned bank account is a joint account. I find merit in the submission of ld. AR of the assessee. Though, admittedly, there was delay of 140 days and the assessee to substantiate the cause of delay, filed her affidavit explaining the cause of delay that the delay occurred due to collecting document from the bankers and other material. The ld. AR of the assessee also while making her submission submitted that there was no intentional or deli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order in case of her husband wherein the same addition with regard to cash credit in joint bank account has been made. 8. It is settled legal position under law that the same income cannot be taxed twice. Therefore, the appeal of assessee is restored back to the file of ld. CIT(A) to decide the appeal on merit. The ld. CIT(A) is also directed to consider the additional evidence which was filed by assessee on record. 9. The assessee is also given liberty to file and other relevant and material evidence to substantiate her claim. With this observation, the grounds of appeal of assessee is allowed for statistical purposes. 10. In the result, the appeal of the assessee is allowed for statistical purpose. Order announced in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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