RAJESH SINGH RAGHUVANSHI, ASHOKNAGAR V. COMMISSIONER OF INCOME TAX - APPEALS, NFAC -DELHI

ITA 201/AGR/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4193 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 148; 144; 251; 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.201/AGR/2022 (Assessment Year: 2012-13) Rajesh Singh Raghuvanshi, vs. ITO, Prop. : Sawariya Traders, Ashoknagar (MP). Near Sen Chouraha, Vidisha Bypass Road, Ashoknagar – 473 331 (Madhya Pradesh). (PAN : ASLPR5493H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajendra Sharma, Advocate REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 18.01.2024 Date of Order : 24.01.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 19.10.2022 for the assessment year 2012-13. 2. Brief facts of the case are that the assessee is an individual who filed his return of income for AY 2012-13 declaring an income of Rs.1,91,200/-. Thereafter, on account of information received regarding cash deposits in the 2 ITA No.201/AGR/2022 bank account of the assessee, notice u/s 148 of the Income-tax Act, 1961 (for short ‘the Act’) was issued followed by multiple notices u/s 14291) raising queries and seeking responses. As no response was received, the AO assessed the income u/s 144 of the Act at Rs.21,35,200/- by adding Rs.19,44,000/- u/s 69A of the Act. 3. Upon assessee’s appeal, in this regard, ld. CIT (A) noted that hearing notices to the assessee have not been complied with, hence citing various decisions, ld. CIT (A) dismissed the appeal for non-prosecution. Ld. CIT (A) held that in absence of any response from the assessee, he found no reason for any change in the order of AO. 4. Against this order, assessee has filed appeal before us. We have heard both the parties and perused the records. 5. Ld. Counsel of the assessee prayed that an opportunity may be granted to the assessee before the ld. CIT (A) to properly canvass the appeal. Per contra, ld. DR for the Revenue did not have any serious objection to this proposition. 6. Upon careful consideration, we find that ld. CIT (A) has virtually dismissed the appeal for non-prosecution. Section 251 of the Income-tax Act, 1961 (for short ‘the Act’) does not empower the ld. CIT (A) to pass such order. Hence, in the interest of justice, we remit the issue to the file of 3 ITA No.201/AGR/2022 ld. CIT (A). Ld. CIT (A) shall consider the issue afresh after giving adequate opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on this 24 th day of January, 2024. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 24 th day of January, 2024 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.