HARI RAM YADAV,REWARI V. ITO WARD-1, REWARI

ITA 2072/DEL/2023

AI Insights

The case involves Hari Ram Yadav, the appellant, contesting an assessment order passed under sections 147 and 144 of the Income-tax Act, 1961, by the Income Tax Officer, Ward-1, Rewari, Haryana. The assessment was based on unreported deposits totaling Rs. 2,08,88,409 in the assessee's bank account. The AO issued a notice under section 148, and upon non-response from the assessee, proceeded with the assessment ex parte. The assessee's appeal to the CIT(A) was unsuccessful, leading to the current appeal before the ITAT. The Tribunal found that the assessee was not given sufficient opportunity to be heard, a violation of the principles of natural justice, and thus remanded the matter back to the AO for a fresh assessment after providing adequate opportunity to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34779 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: SANJEEV JAIN
• Section: 147; 148; 144

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 2072/Del/2023 (Assessment Year: 2011-12) Hari Ram Yadav, S/o. Sh. Dhew Ram, Vill. Rajpura Khalsa (111), PO Bhodia Kamalpur, Rewari- 123401 Vs. Income Tax Officer, Ward-1, Rewari, Haryana (Appellant) (Respondent) PAN:AAEPY0596P Assessee by : Shri Sanjeev Jain, CA Revenue by: Shri Rajesh Kumar Dhanesta, Sr. (DR) Date of Hearing 14/01/2025 Date of pronouncement 22/01/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2072/Del/2023 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NAC’, in short] in Appeal No. ITBA/NFAC/S/250/2023-24/1053177240(1) dated 25.05.2023 against the order of assessment passed u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 07.06.2019 by the Assessing Officer, ITO, Ward-1, Rewari (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal before us, the assessee vide ground No. 2 raised had raised specific ground that ld CIT(A) had passed an order without giving sufficient opportunity of ITA No. 2072/Del/2023 Hari Ram Yadav Page | 2 being heard by violating the principles of nature justice. Since, this ground goes to the root of the matter, we deem it fit and appropriate to address the same first. 3. We have heard the rival submissions and perused the material available on record. No return of income was filed by the assessee for the year under consideration. Notice u/s 148 of the Act was issued by the ld AO on 28.03.2018 after recording the reasons and obtaining the approval from ld PCIT, Rohtak in accordance with the provisions of Section 151 of the Act. In response to the said notice, the assessee neither filed his return of income nor filed any written submission before the ld AO. Since, sufficient opportunities were given by the ld AO to the assessee which was not responded, the ld AO proceeded to complete the assessment u/s 144 r.w.s 147 of the Act, wherein, he issued a show casue notice to bring to tax the total deposits in ICICI Bank in the sum of Rs. 2,08,88,409/-. Ultimately the reassessment stood completed on 13.12.2018 by determining the income of the assessee at Rs. 2,08,88,409/- adding the total deposits made in the bank account of the assessee. Even before the ld CIT(A), there was no response by the assessee and the ld CIT(A) upheld the action of the ld AO. 4. Before us, the ld AR prayed for one last opportunity to be given to the assessee as assessee would be able to substantiate the source of cash and cheque deposits in the bank account which has been subject matter of addition by the lower authorities. Considering the same, we deem it fit and appropriate, in the interest of justice and fair play, to accord one last opportunity should be given to the assessee for effective representation before the ld AO. All the legal contentions that were raised by the assessee before us either by way of original grounds and additional ground and other grounds raised on merits could be raised ITA No. 2072/Del/2023 Hari Ram Yadav Page | 3 before the ld AO as liberty is given to the assessee to raise the same. We are not giving any opinion on the same and they are left open. Accordingly, the appeal of the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 22/01/2025. -Sd/- -Sd/- (YOGESH KUMAR U.S.) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/01/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "