HARVEER PARIHAR,AGRA V. INCOME TAX OFFICER- 1(2)(1), AGRA

ITA 282/AGR/2025

AI Insights

The case involves an appeal by Harveer Parihar against the order of the Commissioner of Income-tax (Appeals), which confirmed the addition of Rs.6,01,200 as unexplained bank deposits for the assessment year 2012-13. The appeal was initially dismissed ex parte by the CIT(Appeals). The assessee filed a second appeal with a delay, citing the unavailability of the legal representative due to a statutory bank audit. The tribunal condoned the delay and found that the CIT(Appeals) had not provided a reasonable opportunity of hearing to the assessee, thus violating the principles of natural justice. Consequently, the tribunal set aside the CIT(Appeals)'s order and remitted the matter back for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713200 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: GAURAV GOYAL
• Keywords: Set aside; Period of limitation; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 282/Agr/2025 Assessment Year: 2012-13 Harveer Parihar, 46A 1, Dayal Nagar, Shahganj, Agra.(UP). Vs. Income-tax Officer, Ward 1(2)(1), Agra. PAN : AMXPP7128B (Appellant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 18.02.2025 passed in Appeal No. CIT(APPEALS) 1, AGRA/10564/2019-20 by Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein learned CIT(Appeals) has dismissed assessee’s first appeal exparte, confirming the addition of Rs.6,01,200/- made vide assessment order dated 26.12.2019 as unexplained bank Assessee by Sh. Gaurav Goyal, CA Department by Sh. Anil Kumar, Sr. DR Date of hearing 17.07.2025 Date of pronouncement 30.07.2025 Printed from counselvise.com ITA No.282/Agr/2025 2 | P a g e deposits, treating it as income of the assessee from undisclosed/unexplained sources. 2. At the very outset, we notice that the assessee filed this second appeal on 21.05.2025 against the impugned order dated 18.02.2025 by a delay of about 30 days. The main reason mentioned in the delay condonation application filed by assessee is that the Ld. AR was out of station and busy in the statutory bank audit, hence, could not file the appeal within the stipulated period of limitation. Prayed to condone the delay. 3. Considering the aforesaid reasons, given in the delay condonation application and in the interest of justice, we deem it just and proper to condone the said delay of about 30 days in filing this appeal. The delay is accordingly condoned. 4. This appeal has been preferred on the ground, in addition to other grounds, that the ld. CIT(Appeals) has erred in confirming the assessment order without affording the assessee reasonable opportunity of hearing, as no notice u/s. 250 was ever issued. 5. Perused the records and heard learned representative for the assessee and ld. departmental representative for the revenue. Printed from counselvise.com ITA No.282/Agr/2025 3 | P a g e 6. Learned AR has submitted that the impugned order of ld. CIT(Appeals) is not sustainable, having been passed without affording reasonable opportunity of hearing to the assessee. 7. Ld. DR, on the other hand, supported the impugned order. 8. Perusal of the impugned order does not reflect as to whether any opportunity of hearing was afforded to the assessee before passing the impugned order. Hence, the compliance of natural justice is missing. The impugned order seems to have been passed in flagrant violation of the principles of natural justice. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford reasonable opportunity to the assessee and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. Printed from counselvise.com ITA No.282/Agr/2025 4 | P a g e 9. In the result, the appeal is allowed for statistical purposes. The impugned order dt. 18.02.2025 is set aside. Order pronounced in the open court on 30.07.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "