AMIT SINGH KALSI,GURUGRAM V. INCOME TAX OFFICER, FARIDABAD

ITA 4354/DEL/2024

AI Insights

The case involves two separate appeals by the assessee, Shri Amit Singh Kalsi, against the orders of the CIT(A) for the assessment years 2012-13 and 2017-18. The primary grievance was the incorrect dismissal of the assessee's appeals concerning the assessed income and the consequential demand raised. The assessee argued that the Assessing Officer and the CIT(A) did not adequately consider his submissions or provide sufficient opportunity for a virtual conference to explain his case. The Income Tax Appellate Tribunal (ITAT) found merit in the assessee's arguments and decided to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470716 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: DEEPANSHU SINGLA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4354/DEL/2024 [A.Y 2012-13] ITA No. 4355/DEL/2024 [A.Y 2017-18] Shri Amit Singh Kalsi Vs. The I.T.O 537/1, Dharamjet Kataria Farm Ward -1(1) Khera Dawat Road, Opp. Bhim Nagar Faridabad Gurgaon, Haryana PAN: AMHPK 2483 J (Appellant) (Respondent) Assessee By : Shri Deepanshu Singla, Adv Department By : Shri Ashish Tripathi, Sr. DR Date of Hearing : 12.02.2025 Date of Pronouncement : 14.02.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(A) dated 29.08.2024 and 19.08.2024 pertaining to A.Ys 2012-13 and 2017-18 respectively. 2 2. Since common grievances are involved in both the captioned appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity, though the quantum, may differ. 3. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 4. The assessee has raised three substantive grounds of appeal. However, the only grievance arising out of these appeals is that the ld. CIT(A) erred in dismissing the grounds of appeal raised by the assessee and sustaining the assessed income at Rs. 22,04,830/- in place of returned income on account of cash deposit and payments for credit card and raising a consequential demand of Rs. 10,35,280/- 5. At the very outset, the ld. counsel for the assessee submitted that the Assessing Officer did not consider the submissions of the assessee and the ld. CIT(A) did not grant sufficient opportunity to explain his case. The assessee had requested for virtual conference which was rejected by the ld. CIT(A). 3 6. The ld. DR relied upon the orders of the authorities below. 7. We have heard the rival submissions and have perused the relevant material on record. We find that it was incumbent upon the Assessing Officer as well as the CIT(A) to have given sufficient opportunity of being heard to the assessee. In view thereof, we find it expedient to restore the issue to the file of the ld. CIT(A) to examine the assessee’s explanation regarding the cash deposit and credit cards payments and make a fresh appraisal of the evidences/documents. The ld. CIT(A) is directed to decide the issues afresh after affording reasonable and sufficient opportunity of being heard to the assessee. The assessee is directed to avail the opportunity and present its case. 8. In the result, appeal of assessee in ITA No. 4354 and 4355/DEL/2019 are allowed for statistical purposes. Order pronounced in open court on 14.02.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14th FEBRUARY, 2025. VL/ 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the other Member 3. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 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. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. 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. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order "