AMIYA KUMAR DAS,BURDWAN V. .I.T.O.-WARD-1(1), BURDWAN

ITA 1993/KOL/2024

AI Insights

The case involves Amiya Kumar Das, the appellant, who contested the addition of Rs. 3,00,000 to his income, which was confirmed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The addition was based on a cash deposit in the assessee's bank account. The appellant argued that he was illiterate and lived in a remote village, and that the assessment order was passed ex parte without proper notice to him. The Tribunal found merit in the appellant's arguments and decided to give him another opportunity to present his case before the AO.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472234 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 144; 250

Judgement Text

" आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘B/SMC’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B/SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.1993/Kol/2024 Assessment Year: 2014-15 Amiya Kumar Das .………. Appellant Seharabazar, Sehara Raina, Burdwan-713423, West Bengal. (PAN: AJUPD1837F) vs. ITO, Ward-1(1), Burdwan ……..… Respondent Appearances by: Shri Subho Chakraborty, AR appeared on behalf of the Appellant Shri Manas Mondal, Addl. CIT, Sr. DR appeared on behalf of the Respondent Date of concluding the hearing: December 23, 2024 Date of pronouncing the order: December 23, 2024 आदेश / ORDER The captioned appeal has been preferred by the assessee against the order dated 11.07.2024 of the Ld. Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15. 2. The only grievance of the assessee is against the action of the Ld. CIT(A) in confirming the addition of Rs. 3,00,000/- on account of cash deposit in the bank account of the assessee. 3. The Ld. Counsel for the assessee has stated that the assessee is an illiterate person and is residing in a remote village. The impugned assessment order u/s. 147 read with section 144 of the Act was passed by the AO on 26.05.2023 ex parte of the assessee. It has been further pleaded that even during the appellate proceeding, the assessee did not 2 ITA No. 1993/Kol/2024 Amiya Kumar Das AY 2014-15 receive any notice of hearing. The notice, if any, was sent on the e-mail only of his previous consultant which was not communicated by the counsel to him. The department did not ever send any notice to the assessee. He has further submitted that the assessee has a fair case on merits. 4. The Ld. DR has relied on the findings of the lower authorities. 5. Considering the above submissions of the Ld. Counsel for the assessee and after hearing the Ld. DR, we are of the view that interests of justice will be well served, if the assessee is given an opportunity to present his case before the AO. The impugned orders of both the lower authorities are accordingly, set aside and the matter in the appeal is restored to the file of the AO for de novo assessment on this issue. It is directed that the assessee will duly check the e-mail box regarding notices, if any, sent by the AO regarding dates of hearing and will promptly appear and present his case as and when called for by the AO. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. 6. In the result, appeal of the assessee stands allowed for statistical purposes. Order is pronounced in the open court on 23.12.2024. Sd/-[Sanjay Garg] Ɋाियक सद˟/Judicial Member Dated: 23.12.2024. JD Sr. P.S 3 ITA No. 1993/Kol/2024 Amiya Kumar Das AY 2014-15 Copy of the order forwarded to: 1. Appellant – Shri Amiya Kumar Das 2. Respondent – ITO, Ward-1(1), Burdwan. 3. CIT (A), NFAC, Delhi. 4. CIT, 5. CIT(DR), True Copy By Order Assistant Registrar, ITAT, Kolkata "