AMARJEET SINGH,PANIPAT V. ITO WARD-1, SONIPAT

ITA 2694/DEL/2025

AI Insights

The case involves Amarjeet Singh, a trader in general goods, who did not file a return of income for the Assessment Year 2012-13, claiming his income was below the taxable limit. However, he had deposited a total of Rs.14,09,740 in cash across three bank accounts during the relevant period. The AO, based on information from AIMS, issued a notice under section 148 of the Income Tax Act, 1961, which was not responded to by the assessee. Subsequently, a notice under section 142(1) was also ignored, leading the AO to make an addition of Rs.14,09,740 as unexplained cash deposits under section 144 of the Act. The CIT(A) dismissed the appeal in limine due to non-deposit of tax demand as required under section 249(4) of the Act. The ITAT has now decided to remand the case back to the AO for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708659 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Validity of assessment
• Section: 148; 144; 142(1)

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2694/िदʟी/2025 (िन.व. 2012-13) ITA No.2694/DEL/2025 (A.Y.2012-13) Amarjeet Singh, C/o J B Sharma, Advocate, 72, BMK Market, NR Hotel Hive, GT Road, Panipat, Haryana 132103 PAN: AKUPA-5828-Q ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward-1, Aayakar Bhawan, Atlas Road, Sonipat, Haryana 133001 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : None ŮितवादीȪारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 15/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 15/07/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 27.01.2025, for Assessment Year 2012-13. 2. The appeal is time barred by 23 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of 2 ITA No.2694/Del/2025 (AY 2012-13) 23 days in filing of appeal is condoned and appeal is admitted for decision on merits. 3. The brief facts of the case as emanating from records are: The assessee is a trader in general goods. During the period relevant to assessment year under appeal, the assessee had deposited cash amounting to Rs.14,09,740/- in his three bank account i.e. No return of income was filed by the assessee for AY 2012-13, allegedly for the reason, the total income of the assessee for relevant period was below the taxable limit. On the basis of information received from AIMS, the Assessing Officer (AO) issued notice u/s. 148 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) on 28.03.2019. The assessee failed to respond to the said notice. Thereafter, notice u/s. 142(1) of the Act on 20.08.2019 was issued and served on the assessee through ITBA portal. The assessee failed to respond to subsequent notice as well. Hence, the AO invoked the provisions of section 144 of the Act and made addition of Rs.14,09,740/- on account of unexplained cash deposits in the bank accounts. Aggrieved by the assessment order dated Bank Name Amount in Rs. Corporation Bank, Sonipat Rs.10,74,110/- State Bank of India Rs.55,230/- Axis Bank Ltd. Rs.2,80,400/- Total Rs.14,09,740/- 3 ITA No.2694/Del/2025 (AY 2012-13) 14.11.2019 passed u/s. 147/144 of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed appeal of the assessee in limine as the assessee failed to deposit tax demand before filing of appeal in accordance with provisions of section 249(4) of the Act. Hence, present appeal by the assessee. 3.1. The assessee has filed instant appeal inter alia challenging validity of assessment order, as well as, addition on merits. The assessee has filed written submissions explaining source of cash deposits in his three bank accounts. Since, the assessee failed to appear before the AO, as well before the First Appellate Authority, without commenting on merits we deem it appropriate to restore this matter back to the AO for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. 4. The AO shall serve notice to the assessee on the email address provided in Form No. 35. If the assessee wishes to receive notice on any other email id, the same shall be provided to the AO within 45 days from the date of receipt of this order. 5. The assessee shall respond to the notice(s) served by the AO, without fail. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Tuesday the 15th day July, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 15.07.2025 NV/- 4 ITA No.2694/Del/2025 (AY 2012-13) ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Details Date 1 Draft of dictation of Tribunal order 23.07.2025 2 Draft on which the typed draft Tribunal order is placed before the Dictation Member 23.07.2025 3 Date on which the typed draft Tribunal order is placed before the other Member 4 Date on which the approved draft Tribunal order comes to the Sr.PS/PS 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 8 Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9 Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10 Date on which the file goes to the Supervisor (Judicial) 11 Date on which the file goes for Xerox 12 Date on which the file goes for endorsement 13 Date on which the file goes to the superintendent for checking 14 The date on which the files goes to the Assistant Registrar for endorsement of the order 15 Date on which the file goes to dispatch section 16 Date of dispatch of the order "