GURMIT KAUR,CHANDIGARH V. INCOME TAX OFFICER, WARD - 1(3), CHANDIGARH

ITA 39/CHANDI/2024

AI Insights

This case involves an appeal by the assessee, Gurmit Kaur, against the order of the Ld. CIT(A)/ NFAC, Delhi, which sustained the assessment made by the Assessing Officer (AO) under section 143(3) r.w.s 147 of the Income Tax Act. The AO had assessed unexplained deposits of Rs 74,00,000 found in the bank account of the assessee for the Assessment Year 2012-13, leading to a total assessed income of Rs. 75,36,420. The assessee contested the ex-parte order of the Ld. CIT(A), claiming inadequate opportunity for representation, as notices were not properly served. The Tribunal, after considering the submissions, decided to remit the case back to the Ld. CIT(A) for a fresh decision, ensuring the assessee's right to a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107618 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: T.N. SINGLA
• Section: 143(3); 68

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश म. जोशी, Ɋाियक सद˟ BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 39/Chd/2024 िनधाŊरण वषŊ / Assessment Year : 2012-13 Gurmit Kaur SCO 80-81, 3rd Floor Sector 17-C बनाम The ITO Ward 1(3), Chandigarh ˕ायी लेखा सं./PAN NO: ALOPK7326A अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri T.N. Singla, CA राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 16/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 20/01/2025 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 11/12/2023 pertaining to Assessment Year 2012-13. 2. Briefly the facts of the case are that the assessment was completed under section 143(3) r.w.s 147 of the Act vide order dt. 18/11/2016 wherein the AO brought to tax a sum of Rs 74,00,000 u/s 68 as unexplained deposits found credited in the bank account of the assessee and assessed income was determined at Rs. 75,36,420/-. Against the order of the AO, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the said order on account of non-prosecution on behalf of the assessee. 3. Being aggrieved, the assessee is in appeal before us. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to the assessee. It was submitted that the notices have been uploaded on the e-filing portal but the same have not been served on the email- id of the assessee as provided in Form 35 nor any physical notices have been served. It 2 was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation. 4. Per contra, the Ld. DR relied on the order of the lower authorities. 5. After hearing both the parties and perusing the material available on the record, we find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. 6. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 20/01/2025 Sd/- Sd/- परेश म. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "