GURDEV SINGH,JHOKE ROAD, FEROZEPUR V. THE INCOME TAX OFFICER, WARD-3(1), FEROZEPUR

ITA 194/ASR/2025

AI Insights

This case involves an appeal by Sh. Gurdev Singh against the order of the ld. CIT(A) NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal originated from an order by the AO, Ferozepur under sections 147 r.w.s. 144 of the Act, 1961, concerning the assessment year 2012-13. The primary contention in the appeal was the disallowance of the appeal by the first appellate authority due to the absence of any response or representation from the assessee regarding notices issued. The assessee had made significant cash deposits in his bank accounts, which were not explained, leading to the initiation of assessment proceedings. The Tribunal found that the first appellate authority had not adjudicated on the merits due to non-compliance from the assessee and directed a remand for a detailed examination of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772947 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income
• 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. 194/Asr/2025 Assessment Year: 2012-13 Sh. Gurdev Singh S/o Sh. Anoop Singh, Jhoke Road, Ferozepur Punjab-152001 [PAN: ADOPS 1234K] (Appellant) Vs. Income Tax Officer, Ward -3(1), Ferozepur (Respondent) Appellant by Respondent by : : None Sh. Charan Dass, Sr. D.R. Date of Hearing Date of Pronouncement : : 08.09.2025 22.09.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 13.02.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ferozepur passed u/s 147 r.w.s. 144 of the Act, 1961 dated 22.12.2019. Printed from counselvise.com 2 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 2. There are eight grounds of appeal contained in Form No. 36 out of which the main objection is against the disallowance of appeal by the ld. first appellate authority in absence of any response or any representation from the assessee in respect of notices issued from the office of the ld. first appellate authority. It is also seen that the appeal has not been disposed of or adjudicated on merits of the case contained in Form No. 35. 3. Brief facts emerging from records are that the assessee has made a cash deposit amounting to Rs. 38 (thirty eight) lakhs in his bank account with State Bank of India and in the State Bank of Patiala, Ferozepur and in absence of any representation or any explanation in respect of the source of cash deposits in bank account, assessment proceedings have been initiated by issue of notice u/s 148 dated 28.03.2019 (after necessary approval from higher authority) and the assessment has been finally completed on a total income of Rs.38.86 lakhs (including the addition of Rs.38.04 lakhs being the cash deposit in bank account plus salary income of Rs.82,000/- as evident from ITS portal). 4. The matter carried in appeal before the ld. first appellate authority has been dismissed without adjudication on merits in absence of any compliance to notices issued from the office of the ld. first appellate authority on 17th Jan., 2025 and again on 30th January, 2025. Printed from counselvise.com 3 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 5. On the date fixed for hearing before the Tribunal, there was no representation on the part of the assessee and no adjournment has been filed. 6. The ld. DR was present in the court. 7. The explanation of the assessee (as per grounds) is that the source of cash deposit in bank is out of sales proceeds of agricultural lands. 8. Whether notice is issued to the e-mail id stated in Form No. 35, is also not ascertainable from the appellate order. 9. Moreover, in absence of supporting documentary evidence, adjudication is not practically possible. 10. Considering the grounds of appeal and the statement of facts, we are of the opinion that the matter should be remanded back to files of the ld. first appellate authority for adjudication on all the grounds contained in Form No. 35 on merits of the case. 11. The assessee is also directed to file all documentary evidences and submissions before the ld. first appellate authority in support of his contention and to fully cooperate in appellate proceedings. Printed from counselvise.com 4 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 12. We have not expressed any opinion on merits of the case and all legal issues are left open. 13. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 22.09.2025 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 "