Shri Awadhesh Dixit, Indore V. ACIT (Central)-1, Indore, Indore

ITA 147/Ind/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8558 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 25-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit
• Section: 68; 148; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I .T .A . N o .1 4 7 /I n d / 2 0 2 1 ( A s se ss m e n t Y e a r : 2 0 1 0 - 1 1 ) Sh r i A w a d h e sh D ix it 6 5 - 6 6 , B a la ji V i h a r , B h a k t Pr a h l a d N a g a r , N e a r G a n g w a l B u s Sta n d , I n d o r e ( M . P. ) V s.D C I T C e n tr a l - 1 , I n d o r e PA N N o .A E D PD 9 1 6 7 L (Appellant) .. (Respondent) Appellant by : Shri Anil Kamal Garg, A.R. Respondent by : Shri P. K. Singi, Addl. CIT-DR D a t e o f H e a r i ng 26.07.2022 D a t e o f P r o no un c e m e nt 10 .08.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 25.06.2021 passed by the Ld. CIT(A)-3, Bhopal arising out of the order dated 27.12.2017 passed by the DCIT, Central-1, Indore under Section 144 r.w.s. 147 of the Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2010- 11. 2. Admittedly the Ld. CIT(A) has passed an ex-parte order confirming the order passed by the Ld. AO to the tune of Rs. 60,45,321/- on account of unexplained cash credit within the meaning of Section 68 of the Act. It further appears that before the Ld. AO no compliance has been made by the assessee save and except an objection dated 12.09.2017 was submitted against the ITA No.147/Ind/2021 Shri Awadhesh Dixit vs. ACIT Asst.Year –2010-11 - 2 – issuance of the notice under Section 148 of the Act. It is relevant to mention that the matter was fixed for hearing by the Ld. CIT(A) on several days but none appeared on behalf of the assessee nor any request for adjournment was received by the Department. However, since the issue has been finally decided by the Ld. CIT(A) ex-parte when the assessee has not been able to represent his case properly for the ends of justice in our considered opinion a further opportunity of being heard to be given to the assessee for proper adjudication of the matter on merit. Hence, we set-aside the issue to the file of the Ld. AO with the direction upon him to consider the matter afresh and to pass a reasoned order upon affording an opportunity of being heard to the assessee and upon considering the relevant materials and/or evidences which the assessee may choose to file at the time of hearing of the matter. We also make it clear, that the assessee would not ask for any unnecessary adjournment and would cooperate with best of his effort with the authorities below during the course of hearing of the matter. Hence, the appeal preferred by the assessee is allowed for statistical purposes. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 10 /08/2022 SdSd Sd/- Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20 /08/2022 O r d e r p r o n o u n c e d o n 1 0/ 08/ 2 0 2 2 b y p l a c i n g t h e r e s u l t o n t h e N o t i c e B o a r d a s p e r R u l e 3 4 ( 4 ) o f t h e In c o m e T a x ( A p p e l l a t e T r i b u n a l ) R u l e , 1 9 6 3 . ITA No.147/Ind/2021 Shri Awadhesh Dixit vs. ACIT Asst.Year –2010-11 - 3 – TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, (Dy./Asstt.Registrar) ITAT, Indore 1. Date of dictation 01.08.2022 2. Date on which the typed draft is placed before the Dictating Member 02.08.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .08.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .08.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S .08.2022 7. Date on which the file goes to the Bench Clerk .08.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................