ASHWANI KUMAR,SONIPAT V. INCCOME TAX OFFICER, SONIPAT

ITA 95/DEL/2025

AI Insights

The case involves Ashwani Kumar, the appellant, who appealed against the orders of the Commissioner of Income-tax (Appeals), NFAC, Delhi, which arose from the Income Tax Officer's (ITO) assessment order under sections 143(3) read with 147 of the Income Tax Act, 1961. The primary issue in the appeals was related to unexplained cash deposits and credits in the assessee's bank account. The assessee claimed that these were from legitimate sources such as the sale and purchase of buffaloes and money arranged from family members and the sale of agricultural land. However, the NFAC did not accept these claims due to a lack of documentary evidence. The tribunal decided to remand the case back to the NFAC/CIT(A) for a fresh assessment, providing the assessee an opportunity to present his case with proper notice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777196 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2025
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-01-2025
• Laws Referred To: Income Tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.95/Del/2025 Assessment Year: 2012-13 Ashwani Kumar, Village Rathdhana, Sonipat Haryana – 131 001. PAN: BGJPK9766R Vs Income-tax Officer, Ward-1, Sonepat. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 17.09.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 08.11.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the ld. First Appellate Authority or ‘the Ld. FAA’ for short) in Appeal No.CIT(A), Rohtak/10662/2019-20 arising out of the appeal before it against the order dated 21.12.2019 passed u/s 143(3) r.w.s. 147 of the Printed from counselvise.com ITA No.95/Del/2025 2 Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-1, Sonepat (hereinafter referred to as the Ld. AO). 2. None has appeared for the assessee at the time of hearing. Though notices have been issued and on the last date of hearing the ld. AR has also put in appearance. The ld. DR was heard. 3. On going through the impugned orders, we find that the assessee had challenged three orders before the ld.CIT(A). The first one was assessment order u/s 143(3) r.w.s. 147 of the Act; the second under section 271F of the Act order; and the third was the order levying penalty u/s 271(1)(b) of the Act. We find that NFAC has decided the three appeals together. However, the assessee had failed to respond to the notices issued by the NFAC and the NFAC, considering the submissions which were filed, proceeded to decide the issue. The issue primarily was arising out of cash deposits and credits appearing in the bank account of the assessee. However, the submissions made indicated that the assessee was engaged in selling and purchase of buffaloes and has arranged money from his family members and also from sale of agricultural land. However, in the absence of documentary evidences, these assertions were not accepted. Printed from counselvise.com ITA No.95/Del/2025 3 4. In the light of the aforesaid, we are inclined to conclude that the assessee deserves an opportunity to contest on merits and restore the issues on merits as well as on law to the files of NFAC/CIT(A) to issue fresh notice to the assessee and decide the issue afresh. Appeal is allowed for statistical purposes. Order pronounced in the open court on 17.09.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17th September, 2025. dk Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "