HARJINDER SINGH,JALANDHAR V. INCOME TAX OFFICER, JALANDHAR

ITA 433/ASR/2024

AI Insights

The case involves an appeal by Harjinder Singh against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The primary contention was that the CIT(A) had confirmed the assessment order passed under section 144(3) of the Income Tax Act, 1961, without adhering to the mandatory conditions of section 143, and without providing an adequate opportunity of hearing. Additionally, an addition of Rs. 11,57,000 was made under section 69A as unexplained income, which the appellant contested. The Income Tax Appellate Tribunal found that the CIT(A) had not provided point-wise findings on merit and had not adequately addressed the principles of natural justice, leading to the remand of the case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471494 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: DAVINDER PAL SINGH
• Assessee Lawyers: ASHRAY SARNA
• Keywords: Principle of natural justice
• Section: 69A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 433/Asr/2024 Ǔनधा[रण वष[ / Assessment Year : 2017-18 Harjinder Singh, 175, New Adarsh Nagar, Jalandhar 144001 बनाम The ITO, Jalandhar èथायी लेखा सं./PAN NO: CSHPS5065C अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Hybrid Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ashray Sarna, C.A. राजèव कȧ ओर से/ Revenue by : Shri Davinder Pal Singh, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 19.12.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 31.12.2024 आदेश/Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 26.07.2024 passed by ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC) for A.Y. 2017- 18. 2. Grounds of appeal are as under:- 1. That the order passed by the Hon'ble CIT(A) dated 26.07.2024 is against the law and facts of the case. 433-Asr-2024 Harjinder Singh, Jalandhar 2 2. That having regard to the facts and circumstances of the case, Hon'ble C'IT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144(3) of the Act and without complying with the mandatory conditions u/s 143 as envisaged under the Income Tax Act. 1961. 3. That having regard to the facts and circumstances of the case. Hon'ble CIT(A) has erred in law and on facts in confirming the action of ld. A.O. in passing order without giving adequate opportunity of hearing. 4. That having regard to the facts and circumstances of the case, Hon'ble CTT(A) has erred in law and on facts in confirming the action of Ld. AO in making an addition of Rs. 11,57,000/- u/s 69A of the Act, on account of cash deposit in bank account, by treating the same as unexplained income of assessee without considering the facts of the case and without observing the principles of natural justice. 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 3. At the very outset, the ld. Counsel for the Assessee during proceedings before us submitted that it is an ex-parte order passed by the ld. CIT(A). He has further submitted that the ld. CIT(A) has not given any finding in his order on merit. As per the order of the CIT(A), although notices were uploaded on ITBA portal but the Assessee did not see any 433-Asr-2024 Harjinder Singh, Jalandhar 3 notice. The ld. Counsel further submitted and no notice of hearing was received by the Assessee and, therefore, compliance was not made. 4. The ld. DR relied on the order of the CIT(A). 5. We have considered the findings given by the ld. CIT(A) in his order and the submissions made by the ld. Counsel for the Assessee during the proceedings before us. We find that it is an ex-parte order passed by the ld. CIT(A) in which, on the basis of material available on record, the ld. CIT(A) has not given any point-wise findings on merit. Therefore, keeping in view the element of natural justice, the case is remanded back to the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 6. In the result, appeal is allowed for statistical purposes. Order pronounced on 31.12.2024. Sd/- Sd/- ( UDAYAN DAS GUPTA ) ( KRINWANT SAHAY ) Judicial Member Accountant Member “आर.क े.” आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 433-Asr-2024 Harjinder Singh, Jalandhar 4 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar "