HARI BABU ,NEW DELHI V. INCOME TAX OFFICER, WARD 60(4), DELHI, NEW DELHI

ITA 3677/DEL/2023

AI Insights

This case involves an appeal by Hari Babu against the order of the Commissioner of Income Tax (Appeals), which dismissed his appeal ex-parte regarding an assessment order that treated an amount of Rs. 1,09,45,000 as unexplained money under section 69A of the Income Tax Act, 1961. The Tribunal found that the CIT(A) had not adequately addressed the merits of the case in the previous ruling and thus remanded the case for a fresh evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34586 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-12-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARPAT SINGH
• Assessee Lawyers: LALIT MOHAN; MONIKA
• Keywords: Principle of natural justice
• Section: 142(1); 143(2); 69A

Judgement Text

"Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3677/Del/2023, A.Y.2017-18) Hari Babu C-4, Aurangzeb Road, Central Delhi Delhi: 110001 PAN : ANQPB9380F Vs. Income Tax Officer, Ward 60(4), Delhi, New Delhi (Appellant) (Respondent) Appellant by Sh. Lalit Mohan, CA and Ms. Monika Aggarwal, Adv. Respondent by Shri Narpat Singh, Sr. DR Date of Hearing 07/10/2024 Date of Pronouncement 09/10/2024 ORDER PER YOGESH KUMAR U.S., JM : This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [“Ld. CIT(A)”, for short], dated 26/10/2023 for the Assessment Year 2017-18. 2. Brief facts of the case are that the assessee filed return of income declaring total income of Rs. 3,96,670/-. The case was selected for scrutiny and notice under section 143(2) and 142(1) of the Income Tax Act, 1961 ITA No.3677/Del/2023 Hari Babu, New Delhi Page 2 of 4 (hereinafter referred to as ‘the Act’) were issued. An assessment order came to be passed by treating an amount of Rs. 1,09,45,000/- as unexplained money under section 69A of the Act vide assessment order dated 28.12.2019. As against the assessment order dated 28.12.2019, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 26.10.2023, dismissed the appeal filed by the assessee ex-parte which is under challenge before us by the assessee. 3. The Ld. Counsel for the assessee submitted that the order impugned passed by the Ld. CIT(A) is against to the principles of natural justice, therefore, sought for remanding the matter to the file of the Ld. CIT(A) for fresh adjudication. 3.1 Per contra, Ld. DR submitted that sufficient opportunities have been given to the assessee, but the assessee failed to avail the same before the Ld. CIT(A) for which the assessee cannot find fault with the order of the ld. CIT(A). By relying on the order of the ld. CIT(A), Ld. DR sought for dismissal of the appeal of the Assessee. 4. We have heard the parties and perused the material. The Ld. CIT(A) before passing the order impugned has issued three notices. Ultimately the order impugned came to be passed on 26.10.2023 ex-parte wherein the Ld. CIT(A) except citing the entire provision of Section 69A of the Act and certain judgments, not discussed the case on merit and not decided the grounds of Appeal of the assessee. Considering the fact that the order of Ld. ITA No.3677/Del/2023 Hari Babu, New Delhi Page 3 of 4 CIT(A) has been passed ex parte without deciding the appeal of the assessee on merit, we remand the issue to the file of the Ld. CIT (A) for de-novo adjudication of the appeal. Accordingly, the Ground of appeal No. 1 of the assessee is partly allowed. Since we have restored the appeal to the file of the CIT(A), other grounds of appeal on merits requires no adjudication. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open Court on 9th October, 2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:09/10/2024 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "