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TMI Blog2024 (11) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... nce on the email communication, which the assessee had no access to, and the subsequent non-prosecution of the appeal without considering the merits of the case, are contrary to the principles of natural justice. The assessee should be granted a fresh opportunity to present the necessary documentation and explanations in support of his case. The order of the Addl.CIT(A) is set aside, and the matter is remanded back to the file of Addl.CIT(A) for fresh adjudication in accordance with law, after providing adequate opportunity to the assessee to present his case. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes - Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the addition made by the AO, the assessee filed an appeal before the CIT(A) office. However, as noted in the Addl.CIT(A) s order, there was no compliance to four notices issued under section 250 of the Act during the appellate proceedings. Consequently, the Addl.CIT(A) dismissed the appeal for non-prosecution and upheld the order of the AO without addressing the issues on merits. 4. Aggrieved by the order of the Addl.CIT(A), the assessee is in appeal before us with the following grounds of appeal: 1.1 The order passed Us.250 on 14.03.2024 by Addi./JCIT(A)-8, Mumbai (in short AddI.CIT(A) ) upholding the addition of Rs. 12,19,200/- towards the cash deposit in bank account with ICICI Bank as unexplained money u/s 69A of the Act is wholly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl.CIT(A) ought not to have upheld the addition of Rs. 12,19,200/- in respect of the cash deposits to the extent of Rs. 12,19,200/-in account with ICICI Bank was unexplained income u/s.69A. 3.3 Without prejudice to the above and in the alternative the impugned addition made by AO and confirmed by Addl.CIT(A) is highly excessive and calls for substantial reduction. It is, therefore, prayed that the addition of Rs. 12,19,200/- upheld by the Addl.CIT(A) may kindly be deleted. 5. During the course of hearing before us, the Authorised Representative (AR) of the assessee submitted before us that the Addl.CIT(A) has not adjudicated the appeal on its merits and relied solely on the AO s order. The AR further contended that the assessee did not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this failure to inform the assessee of the notices under section 250 of the Act should not be construed as non-compliance on the part of the assessee. The principles of natural justice require that the assessee be given a reasonable opportunity to present his case. When notices are sent via email, and the recipient is either unaware of the communication or lacks access to the technology, this could result in procedural unfairness. In support of this, the AR referred to the recent judgement of the Punjab Haryana High Court in Munjal BU Centre of Innovation and Entrepreneurship vs. CIT (CWP-21028-2023, dated 04.03.2024) . The Court held that tax authorities should adopt a pragmatic approach in recognizing the reality that individuals or compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal without adjudicating these issues deprives the assessee of a fair opportunity to be heard, further violating the principles of natural justice. 5.3. In light of the above, we find that the assessee was deprived of a fair chance to present his case due to procedural and communication deficiencies. The reliance on the email communication, which the assessee had no access to, and the subsequent non-prosecution of the appeal without considering the merits of the case, are contrary to the principles of natural justice. The assessee should be granted a fresh opportunity to present the necessary documentation and explanations in support of his case. The order of the Addl.CIT(A) is set aside, and the matter is remanded back to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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