HERKULDIP SINGH,VPO BUTARI V. ITO WARD 4(2) ASR, AMRITSAR

ITA 673/ASR/2024

AI Insights

The case involves an appeal by the assessee, Herkuldip Singh, against the order of the ld. CIT(A) NFAC, Delhi, which was based on the order passed by the ITO, Ward-4(2), Amritsar. The primary contention in the appeal was the lack of a proper opportunity for the assessee to present his case and submit written explanations during the appellate proceedings. The assessee had made a significant cash deposit claimed to be from agricultural income, which was partially accepted and partially added as unexplained income by the AO. The first appellate authority sustained these additions without any representation or explanation from the assessee. The Tribunal, upon hearing the submissions, decided to remand the matter back for a fresh adjudication, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772118 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Salary income
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 673/Asr/2024 Assessment Year: 2012-13 Herkuldip Singh VPO Butari Block Khalchian Baba Bakala, Punjab 143111 [PAN: BNFPS 0794E] (Appellant) Vs. Income Tax Officer, Ward 4(2), Amritsar (Respondent) Appellant by Respondent by : : Sh. J. P. Bhatia, Adv. Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 07.08.2025 28.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 15.10.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the ITO, Ward-4(2), Amritsar passed u/s 143(3) r.w.s. 147 of the Act, dated 28.12.2018. Printed from counselvise.com 2 I.T.A. No. 673/Asr/2024 Assessment Year: 2012-13 2. There are eight grounds of appeal taken by the assessee and ground no. 2 relates to the issue that proper opportunity of hearing and for filing of written submissions has not been granted by the ld. CIT(A) and the order has been passed without any opportunity to the assessee to explain his case and to make his submission. 3. The brief facts of the case are that the assessee has made a cash deposit of an amount of Rs.21.49 lakhs in his bank account during the relevant financial year, which has been claimed by the assessee to have been made out of income generated by way of agricultural activities carried out on his own land and also on land owned by his father. Considering the submissions and the Jamabandi records the AO has accepted the agricultural income to the tune of Rs.4 lakhs and has added back the remaining balance of Rs.17.49 lakhs as un-explained and an addition of Rs.4.03 lakhs as salary income (as per reflection in F/26AS). 4. In course of appeal before the ld. first appellate authority, the additions has been sustained in absence of any representation or any explanation from the assessee in course of proceedings. 5. Now, in course of hearing before the Tribunal, the ld. AR of the assessee submitted that the first appellate authority has dismissed the appeal without allowing any opportunity for filing the written submissions and without granting any Printed from counselvise.com 3 I.T.A. No. 673/Asr/2024 Assessment Year: 2012-13 opportunity to the assessee to explain his case and as such, he prayed for an opportunity of hearing before the ld. first appellate authority. 6. The ld. DR relied on the order of the ld. CIT(A) but has no objection if the matter is remanded back for fresh adjudication. 7. We have heard the rival submissions and considered the materials on record and we find that the ld. first appellate authority has not allowed any proper opportunity to the assessee to represent the case and nothing is discussed in the body of the order regarding any submissions filed or any issue of service of notices on the assessee. 8. As such, we find that the principles of justice has been violated in this case and we remand the matter back to the file of the ld. first appellate authority, to decide the issues on the ground contained in F-35, on merits and to allow opportunity of hearing and the assesse is also directed to submit necessary documentary evidences in support of his contention. 9. The assessee to be allowed reasonable opportunity of being heard. 10. We have not expressed any opinion on merits of the case. Printed from counselvise.com 4 I.T.A. No. 673/Asr/2024 Assessment Year: 2012-13 11. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 28.08.2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "