Sh. Swamy Singh Kohli, Amritsar V. DCIT,Intl. Taxation,Circle-1, Chandigarh

ITA 245/CHANDI/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2642 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 23-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ “एकल सद यीय’, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH ीमती दवा संह, या#यक सद य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 245/CHD/2021 नधा रण वष / Assessment Year : 2017-18 Shri Swamy Singh Kohli, House No. 206, Basant Avenue, Amritsar. बनाम VS The DCIT, International Taxation, Circle-1, Chandigarh. थायी लेखा सं./PAN No: AJZPK9010E अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : None (adjournment application ) राज व क! ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR स ु नवाई क! तार&ख/Date of Hearing : 27.06.2022 उदघोषणा क! तार&ख/Date of Pronouncement : 27.07.2022 आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 27.07.2021 of CIT(A)-43, New Delhi pertaining to 2017–18 assessment is assailed on the following grounds : “1 On the facts and in the circumstances of the case the learned CIT (A) was not justified on facts and in law in not accepting the appellant's explanation about cash deposit of Rs. 8,62,000/- in bank account during demonetization period and confirming the Assessing officer's order treating the cash deposit of Rs. 8,62,000/-as unexplained money u/s 69A. The addition of 8,62,000/- may kindly be deleted or in the alternative suitable relief be allowed. 2. The appellant craves leave to add, alter, modify and withdraw any grounds of appeal before or during the appellate proceedings.” 2. At the time of hearing, an adjournment application was moved on behalf of the assessee pleading for time. However, no ITA 245/CHD/2021 A.Y. 2017-18 Page 2 of 3 one was present on behalf of the assessee. The appeal was passed over. In the next round also, the assessee remained unrepresented. 3. The ld. DR submitted that before the CIT(A) also, the assessee was not present. This fact, it was submitted, is evident from column No.9 of the impugned order. Referring to page 1 of the order, it was submitted, it would show that the appeal was filed on 18.01.2020 and the order was passed after considering the written submissions. Accordingly, it was her submission that the order may be upheld. 4. A perusal of the impugned order shows that CIT(A) has taken into consideration in para 5 and sub-paras thereof, the position of facts as appreciated by the AO, the submissions advanced on behalf of the assessee though have been extracted in the order and there is a discussion in para 5.7 of some evidences which may have been filed on behalf of the assessee. In view of the fact that the grievance of the assessee remains unaddressed, accordingly, in the interests of substantial justice, it is deemed appropriate to set aside the impugned order back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law. Needless to say that assessee shall be afforded a reasonable opportunity of being heard. It is hoped that the assessee shall not abuse the trust ITA 245/CHD/2021 A.Y. 2017-18 Page 3 of 3 reposed as in the eventuality of abuse of the same, the CIT(A) shall be at liberty to pass an order on the basis of the material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27 th July,2022. Sd/- ( दवा संह ) (DIVA SINGH) या#यक सद य/Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. आयकर आयु猴 (अपील)/ The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar