DALPAT SINGH ,JALORE V. ITO, WARD-2, JALORE

ITA 648/JODH/2024

AI Insights

The case involves an appeal by Dalpat Singh against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 250 of the Income-tax Act, 1961 for the Assessment Year 2017-18. The appeal was initially adjudicated exparte, leading to the current appeal. The primary contention was regarding the additions made under sections 68 and 69A of the Act, which pertained to deemed net profit on turnover and unexplained cash credits, respectively. The Tribunal found that the assessee was not given a reasonable opportunity to present his case or documents at the earlier stages, thus warranting a remand to the Ld. CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716548 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 13-08-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE BRIJ LAL MEENA
• Keywords: Opportunity of being heard; Additional evidence; Reasonable cause
• Section: 144; 68

Judgement Text

"1 ITA No648/Jodh/2024 Dalpat Singh IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.648/Jodh/2024 (Assessment Year 2017-18) Dalpat Singh M/s Shiv Traders, BadgavRaniwara, Jalore-343 040, Raj PAN : EKTPS9896F vs Income Tax Officer Ward-2, Jalore-343 001 Date of hearing 18/08/2025 Date of pronouncement 20/08/2025 O R D E R Per Bench: The instant appeal of the assessee filed against the order of the National Faceless Appeal Centre (NFAC), Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2017-18, dated 17/06/2024. The impugned order emanated from the order of the Learned of Income-tax Officer, Ward-2, Jalore (in short, ‘the Ld.AO’) passed under section 144 of the Act, date of order 19/12/2019. 2. When the appeal was called for hearing, none was present on behalf of the assessee. The assessee filed an adjournment petition and further stated that assessee’s case was adjudicated exparte before the Ld.CIT(A) without Present for Assessee None (AdjournmentApplication) Present for Revenue Shri Brij Lal Meena, Addl. CIT-DR Printed from counselvise.com 2 ITA No648/Jodh/2024 Dalpat Singh giving reasonable opportunity of being heard. Considering the submission of the assessee, we rejected the adjournment prayed for by the assessee and proceeded to dispose of the appeal exparte qua for assessee, after hearing the Ld.DR. 3. In the written submission, it is stated that the assessment was completed under section 144 of the Act and the addition was made in respect of deemed net profit @8% on turnover which comes to Rs.11,38,985/- which was added under section 68 of the Act and further, the addition was made under section 69A of the Act amount to Rs.18,29,360/-. The aggrieved assessee filed an appeal before the Ld.CIT(A). But the Ld.CIT(A) passed the order exparte without giving reasonable opportunity to the assessee to submit the documents in support of his arguments. 4. The Ld.DR fully relied on the order of the revenue authorities but had not made any strong objection against the prayer of the Ld. AR. 5. We heard the rival submissions and considered the documents available in record. Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A). It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. CIT(A). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. CIT(A). The Ld. CIT(A) shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of Printed from counselvise.com 3 ITA No648/Jodh/2024 Dalpat Singh being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the appeal. Accordingly, the matter is restored to the file of the Ld. CIT(A) for fresh adjudication. 6. In the result, the appeal of the assessee bearing ITA No.648/Jodh/2024 is allowed for statistical purpose. Order pronounced in the open court on 20th August, 2025 Sd/- sd/- (DR. MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt : 20th August, 2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant , 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "