BALWINDER SINGH, KURUKSHETRA,KURUKSHETRA V. THE INCOME TAX OFFICER WARD 1 KURUKSHETRA, HARYANA

ITA 820/CHANDI/2025

AI Insights

The case involves Shri Balwinder Singh, the appellant, who contested an order from the Commissioner of Income Tax (Appeals) confirming an addition of Rs. 10,35,000 due to unexplained cash deposits in his bank account for the assessment year 2012-13. The appellant argued that the order was passed ex-parte without his knowledge, as his previous counsel did not respond to the CIT (Appeals)'s notices. The Tribunal acknowledged the procedural lapse and the appellant's lack of knowledge about the Income Tax proceedings, partly due to his illiteracy and health issues. Consequently, the Tribunal decided to set aside the CIT (Appeals)'s order and remand the case for a fresh hearing, imposing a condition of depositing Rs. 10,000 to the Prime Minister Relief Fund.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782232 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: ROHIT GARG
• Keywords: Condonation of delay; Set aside

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ “एकल” चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH Įी संजय गग[, ÛयाǓयक सदèय BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.820/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2012-13 Shri Balwinder Singh, Village – Adoya, Teh-Pehowa, Kurukshetra. बनाम The ITO, Ward - 1, Kurukshetra. èथायी लेखा सं./PAN NO: BWDPS9831D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Rohit Garg, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 28.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 31.10.2025 HYBRID HEARING आदेश/ORDER The present appeal has been preferred by the assessee against the order dated 27.10.2023 of the Commissioner of Income Tax (Appeals) NFAC, Delhi [in short ‘the CIT (Appeals)] pertaining to 2012-13 assessment year. 2. The assessee in this appeal is aggrieved by the action of ld.CIT (Appeals) in confirming the addition of Printed from counselvise.com ITA 820/CHD/2025 A.Y. 2012-13 2 Rs.10,35,000/- on account of unexplained cash deposit in the bank account of the assessee. 3. At the outset, the ld. counsel for the assessee has invited my attention to the impugned order of the ld.CIT (Appeals) to submit that this is an ex-parte order of the ld.CIT (Appeals). Even before this Tribunal also, it is time barred by 533 days. A separate application for condonation of delay has been filed wherein it has been pleaded that the assessee is an illiterate person and is not having any knowledge about the Income Tax law and proceedings. That the assessee had engaged counsel Shri Sudhir Chopra, CA before the ld.CIT (Appeals) who had filed the appeal before the ld.CIT (Appeals) and had given his own e-mail Id i.e. [e-mail] in appeal Form No. 35 before ld.CIT (Appeals). That the notices of hearing were issued by the CIT (Appeals) at the aforesaid e-mail Id, however, the then counsel for the assessee did not respond, resulting into the ex-parte order of the ld.CIT (Appeals). Even the assessee also did not receive any copy of the impugned order of the CIT (Appeals) and was totally kept in dark by the old counsel. The assessee himself was suffering from various illnesses and as such, could not himself enquire about the status of his appeal before the CIT (Appeals) resulting into Printed from counselvise.com ITA 820/CHD/2025 A.Y. 2012-13 3 the aforesaid delay in filing the present appeal. The ld. counsel for the assessee, therefore, has submitted that in the interest of justice, the assessee may be given an opportunity to present his case before the ld.CIT (Appeals) and that the delay in filing the present appeal before this Tribunal may be condoned. 4. The ld. DR, however, has submitted that suitable costs may be imposed against the assessee. 5. Considering the overall facts and circumstances of the case, in my view the interest of justice will be well served if the assessee is given an opportunity to present his case before the ld.CIT (Appeals) subject to payment of suitable costs, which I assess at Rs.10,000/- to be deposited in Prime Minister Relief Fund. Accordingly, the impugned order of the ld.CIT (Appeals) is set aside and the matter is restored to the file of ld.CIT (Appeals) for decision afresh but subject to the condition that the assessee will deposit a sum of Rs.10,000/- to the Prime Minister Relief Fund and furnish the evidence/receipt of such deposit before the ld.CIT (Appeals). If the assessee will not show the proof of deposit of the costs before the ld.CIT (Appeals), then the ld.CIT (Appeals) will be justified in dismissing the appeal of the assessee on this ground. Printed from counselvise.com ITA 820/CHD/2025 A.Y. 2012-13 4 6. With the above observations, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 31st October, 2025. Sd/- ( संजय गग[) (SANJAY GARG ) ÛयाǓयक सदèय/ Judicial Member “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. आयकर आयुÈत (अपील)/ The CIT(A) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 6. गाड[ फाईल/ Guard File Assistant Registrar Printed from counselvise.com "