BHAGWAN DASS,BASLAMBI, GURGAON V. NATIONAL FACELESS APPEAL CENTRE, DELHI

ITA 2982/DEL/2024

AI Insights

The case involves Bhagwan Dass Baslambi, who appealed against the order of the National Faceless Appeal Centre (NFAC), which dismissed his appeal for non-compliance regarding an assessment order for the Assessment Year 2015-16. The original assessment added Rs 60,66,132 as unexplained income under section 69A of the Income Tax Act, 1961, following substantial cash deposits made by the assessee in a cooperative bank. The Tribunal found that the NFAC had not adjudicated the appeal on its merits, as required by law, and thus restored the matter to the NFAC for a decision on the substantive issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312932 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: JAIBHAGWAN
• Section: 147; 148; 144

Judgement Text

"1 INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH A: DELHI BEFORESHRI SHAMIM YAHA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2982/Del/2024 Assessment Year: 2015-16 Bhagwan Dass Baslambi, Farruhk Nagar Gurgoan 122503 Vs. National Faceless Appeal Centre Delhi PAN NO: BYBPD2377R (Appellant) (Respondent) ORDER PER SUDHIR PAREEK, JM: The assessee preferred the captioned appeal, challenging the order passed by the National Faceless Appeal Centre, Delhi (in short “NFAC”) pertaining to Assessment year 2015-16 dated 16-05-2024 and arises out of the order dated 16.12.2023 passed under Section Assessee by Shri Jaibhagwan, Adv Revenue by Sh. Ashish Tripathi, SR DR Date of hearing 08.04.2025 Date of pronouncement .04.2025 2 147 read with section 144 and 144 B of the Income Tax Act, 1961 (“The Act for short”). 2. The brief facts of the case are that the assessee is an individual has deposited the cash to the tune of Rs 51,00,000/- and time deposit of Rs. 9,66132/- in the Gurgaon Central Cooperative Bank during the F.Y. 2014-15. The, assessee has not filed the return of income for the A.Y. 2015-16. A notice u/s 148 of the Act was issued on 04-04-2022. In the response of the notice the assessee has filed the return of income and submitted the details. After considering the submission submitted by the assessee the AO completed the assessment making the addition of Rs 60,66,132/- u/s 69 A of the Act as un explained income. 3. Aggrieved the order of the Assessing Officer the assessee has preferred the appeal before the Ld. NFAC who vide order dated 16-05-2024dismissed the appeal, against which the assessee is in appeal before the tribunal. 4. We have heard both the parties and perused the records. 5.The grievance of the assessee is that the appeal was dismissed in the non- compliance. Perusal of the order of the NAFC reveals that the appeal was dismissed in non- compliance. However, the NFAC has not decided the appeal on merits which he was supposed to as per the provision of section 250(6) of the Act. 3 6. Since in the instant case the NFAC has simply dismissed the appeal for want of non-compliance and has not decided the appeal on merit, therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file to the NFAC with a direction to grant final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law and pass a speaking order on merit. The assessee is also directed to substantiate its case without seeking any adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 30/04/2025. Sd/- Sd/- (SHAMIM YAHA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th April,2025 Neha, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "