BABU SINGH,SHIV V. ITO, WARD 1 BARMER, BARMER

ITA 9/JPR/2025

AI Insights

The case involves an appeal by Babu Singh against the order of the ld. CIT(A), NFAC, which arose from an assessment order for the A.Y 2019-20 framed under sections 144 read with 143(3) of the Income Tax Act by Central Circle-04, Jaipur. The Assessing Officer had made additions of Rs. 22,05,100 to the declared income of Rs. 16,40,540 in the income tax return filed by the assessee. The CIT(A) confirmed these additions due to the non-appearance of the assessee and lack of response to the notices. The Tribunal, after noting the absence of representation from the assessee and the failure of the CIT(A) to provide a reasoned order, decided to remand the matter back to the CIT(E) for a detailed examination and a speaking order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705366 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 144; 143(3)

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh\"k cksjkM] ys[kk lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 09/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2019-20 Babu Singh S/o Mool Singh Sawai Singh Ki Dhani, Shiv Barmer cuke Vs. DCIT, Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DMLPS7521E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement : 03/07/2025 vkns'k@ ORDER PER: MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 09.12.2024 arising out of the order for A.Y 2019-20 framed u/s 144 r.w.s 143(3) of the Act dated 15.06.2021 framed by Central Circle-04, Jaipur. 2. When the case called for none appeared on behalf of the assessee in physical and virtual made even when the present date ITA No. 09/JPR/2025 Babu Singh vs. DCIT 2 of hearing has been duly informed to ld. Counsel for the assessee on the previous date of hearing. I therefore, proceed ex-parte assessee, with the assistance of the ld. DR and available records, to adjudicate the appeal. 3. From perusal the impugned order, I find that against the additions of Rs. 22,05,100/- made by the Assessing Officer to the income of Rs. 16,40,540/- declared in the income tax return for A.Y 2019-20 furnished on 30.01.2019, when the assessee challenged the additions before ld. CIT(A), he failed to response on the date of hearing fixed on 14.07.2023, 22.08.2024 and 06.11.2024. For such none appearance and not filing any reply/documentary evidence. Ld. CIT(A) proceeded ex-parte and affirmed the additions made by the Assessing Officer. In the statement of fact attached to Form No. 35 filed before ld. CIT(A), the assessee has stated that the source of cash of Rs. 22,05,100/- is on account of collection against the coal sales from various parties of Ratlam, Sukeda, Mandasur, Daudkhedi, Khejariya, Basai, Suwasa, Shyamgarh, Garoth, Rampura etc. However, for none appearance, ld. CIT(A) has confirmed the impugned additions. ITA No. 09/JPR/2025 Babu Singh vs. DCIT 3 4. Under these facts and circumstances and in the larger interest of justice and being fair to both the parties, I hereby restore all the issues raised in the instant appeal back to the file of ld. CIT(E), NFAC for necessary adjudication and pass a speaking order as contemplated in section 250(6) of the Act. Needless to mention that proper opportunity of being heard should be granted to the assessee. The assessee should also refer from seeking unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 03/07/2025. Sd/- ¼ euh\"k cksjkM ½ (Manish Borad) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 03/07/2025 *Ganesh Kumar, Sr. PS vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Babu Singh, Barmer ITA No. 09/JPR/2025 Babu Singh vs. DCIT 4 2. izR;FkhZ@ The Respondent- DCIT, Central Circle-04, Jaipur 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur. 6. xkMZ QkbZy@ Guard File { ITA No. 09/JPR/2025} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar "