CHARANJIT SINGH,JALANDHAR V. ITO- W-4(2), JALANDHAR

ITA 681/ASR/2024

AI Insights

This case involves an appeal by Charanjit Singh against the order of the ld. CIT (A) NFAC, Delhi, which dismissed his appeal for non-admission based on the violation of provisions of section 249(4)(b) of the Income Tax Act, 1961. The primary issue was the dismissal of the appeal without allowing the assessee an opportunity to explain his case. The assessee had deposited a significant amount in Indusind Bank during the relevant financial year and did not file a return, leading to an assessment under section 147 read with section 144 of the Act. The Tribunal found merit in the assessee's argument that he should have been given an opportunity to explain his position regarding the advance tax payment and other discrepancies noted by the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716589 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 14-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 148; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 Charanjit Singh, Vill. Gihlad Behram Sharista, Bia Bhogpur, Jalandhar, Punjab 144201 [PAN: BBIPS 8636J] (Appellant) Vs. Income Tax Officer, Ward-4(2), Jalandhar (Respondent) Appellant by Respondent by : : Sh. J. S. Bhasin, Adv. Sh. Charan Dass, Sr. D.R. Date of Hearing Date of Pronouncement : : 16.07.2025 18.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 24.10.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, NFAC passed u/s 147 r.w.s. 144 of the Act, 1961 dated 08.03.2024. Printed from counselvise.com 2 I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 2. There are three grounds of appeal taken by the assessee relating to one single issue that the appeal of the assessee has been dismissed by the ld. CIT(A) by refusing to admit the said appeal for violation of provisions of section 249(4)(b) of the Act, without allowing any opportunity to the assessee to explain his case. 3. Brief facts emerging from records are that the assessee has deposited an amount of Rs.1.23 cores in Indusind Bank during the financial year 2018-19 (relevant to the year under appeal). In absence of any return on record, proceedings were initiated u/s 148 of the Act (after complying with necessary procedure) and in absence of any response from the assessee, the assessment was completed on a total income of Rs.1,23,27,600/- u/s 147 r.w.s. 144 of the Act. 4. The matter carried in appeal has been dismissed by the ld. first appellate authority on the grounds that no return of income has been filed and no advance tax has been paid and incorrect information has been stated in Form No. 35 (row no. 9) (where the assessee has offered comments as not applicable) thereby refusing to admit the appeal for decision on merits for violation of provisions of section 249(4)(b) of the Act. 5. Before the Tribunal, the ld. AR of the assessee submitted that the assessee is a deed writer and as per the assessee’s own calculation no advance tax is payable and he further submitted that the payment of advance tax by the assessee is of his own Printed from counselvise.com 3 I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 accord u/s 210 of the Act, and in the instance case, the total income of the assessee as per the profit and loss account submitted is only Rs.3,25,600/- on which tax payable will be Rs.3,250/- (with interest). As such, he submits that in the instant case, the appeal should have been admitted by the ld. first appellate authority and had an opportunity being actually granted to the assessee in course of appellate proceedings, the assessee could have explained that there is no default u/s 208 (r.w.s. 210) of the Act and he prays for an opportunity of explaining his case before the ld. first appellate authority. 6. The ld. DR relied on the order of the ld. CIT(A). 7. We have heard the rival submissions and considered the materials on record and we find that the assessee has submitted a copy of the profit and loss account and a computation of income for the year under appeal which reflects his total income of Rs.3,25,600/- and tax payable at Rs.3,250/-. As per the assessee’s own computation no advance tax is payable u/s 210 of the Act but admitted tax payable is Rs.3,250/-, which is made a part of this order: Printed from counselvise.com 4 I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 Printed from counselvise.com 5 I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 Printed from counselvise.com 6 I.T.A. No. 681/Asr/2024 Assessment Year: 2019-20 8. As such, considering the computation of the assessee, we remand the matter back to the files of the ld. CIT(A) for admission of the appeal and to decide the grounds contained in Form No. 35 on merits of the case. The assessee is also directed to file all documentary evidences and submissions in support of his contention and to fully cooperate in appellate proceedings. The assessee is also directed to make the payment of Rs.3,250/- being the admitted tax (along with applicable interest). 9. The assessee to be allowed reasonable opportunity of being heard. 10. We have not expressed any opinion on merits of the case. 11. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 18.08.2025 Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "