ISHWAR SINGH,BARMER V. ITO, WARD-1, BARMER

ITA 840/JODH/2024

AI Insights

The case involves Ishwar Singh, who appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 250 of the Income-tax Act, 1961, for the Assessment Year 2017-18. The appeal was initially against an exparte assessment order under section 144 of the Act, which included additions for unexplained cash deposits and estimated net profit on turnover. The Tribunal found that the assessee was not granted sufficient opportunity during the assessment proceedings and thus restored the matter to the JAO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716952 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 07-11-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE RAJENDRA JAIN; REVENUE BRIJ LAL MEENA
• Keywords: Opportunity of being heard; Additional evidence; Reasonable cause
• Section: 144; 142(1)

Judgement Text

"1 ITA No840/Jodh/2024 Ishwar Singh IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.840/Jodh/2024 (Assessment Year: 2017-18) Ishwar Singh, C/o Rajendra Jain Advocate, 106, Akshay Deep Complex, 5th B Road, Sardarpura, Jodhpur PAN : CODPS6393R vs ITO, Ward-1, Barmer, Rajasthan Date of hearing 20/08/2025 Date of pronouncement 22/08/2025 O R D E R Per Bench: The instant appeal of the assessee was filed against the order of theNational Faceless Appeal Centre (NFAC), Delhi[for brevity, ‘Ld.CIT(A)’]passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), for Assessment Year 2017-18, date of order 12/09/2023. The impugned order emanated from the order of the Ld.ITO, W.1, Barmer, passed under section 144 of the Act, date of order, 05/11/2019. 2. The Ld.AR argued and stated that the cash was deposited amount to Rs.25,23,000/- in the bank account of the assessee and the Ld.AO treated it as unexplained deposit of cash in the bank account and addition was made under Present for Assessee Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Printed from counselvise.com 2 ITA No840/Jodh/2024 Ishwar Singh section 69A of the Act. Further addition of estimated net profit on balance turnover amount to 89,510/-. Accordingly, total addition works out to Rs. 26,12,510/-. 3. We heard the rival submissions and considered the documents available on the record. The assessment was completed under section 144 exparte with additions under different heads. Notice under section 142(1) of the Act was issued, but assessee was unable to comply with the said notice. So the assessment was framed exparte with additions under various heads. The aggrieved assessee filed appeal before the Ld. CIT(A). Finally, the appeal order was also passed exparte. The aggrieved assessee filed appeal before us. 4. The Ld.DR argued and fully relied on the order of the revenue authorities. 5. Having considered the totality of facts and circumstances, we are of the view that the assessee has demonstrated reasonable cause for the non- submission of documents before the Ld. CIT(A)& Ld. AO. It is also evident that during the assessment proceedings, the assessee was not granted sufficient opportunity. Nevertheless, the assessment was completed under section 144 of the Act. Accordingly, in the interest of justice, we deem it appropriate to restore the matter to the file of the Ld. Jurisdictional Assessing Officer (in short, JAO). The assessee is directed to furnish all relevant documents and additional evidence, if any, before the Ld. JAO. The Ld. JAO shall consider all such documents and evidence in accordance with law and decide the matter afresh after granting a reasonable opportunity of being heard to the assessee.We make it clear that we have not expressed any opinion on the merits of the case, so as not to prejudice the proceedings before the appellate authority. It is further directed Printed from counselvise.com 3 ITA No840/Jodh/2024 Ishwar Singh that the assessee shall be diligent and fully cooperative in the set-aside proceedings to ensure expeditious disposal of the assessment. Accordingly, the matter is restored to the file of the Ld. JAO for fresh adjudication. 6. In the result, appeal of the assessee bearing ITA No.840/Jodh/2024 is allowed for statistical purposes. Order pronounced in the open court on 22nd August, 2025 Sd/- sd/- (DR.MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt : 22 August, 2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant , 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "