AVTAR SINGH, VILLAGE RURKA KHURD V. INCOME TAX OFFICER, WARD - , PHAGWARA

ITA 274/ASR/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0240 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-06-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 10-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 274/Asr/2024 Assessment Year: 2010-11 Avtar Singh, Vill. Rurka Khurd, Teh. Phillaur, Distt. Jalandhar [PAN: ARUPS 1084P] (Appellant) Vs. Income Tax Officer, Ward, Phagwara (Respondent) Appellant by Respondent by : : Sh. Kushal Chopra, CA & Sh. Anil Miglani, Adv. Sh. Radhey Shyam Jaiswal, Sr. D.R. Date of Hearing Date of Pronouncement : : 25.06.2024 12.08.2024 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), passed u/s 250 of the Income Tax Act, 1961 dated 13.03.2024 which is arisen out of the order of the Assessing Officer dated 30.12.2019 passed u/s 144/263 of the I. T Act, 1961. 2 ITA No. 274/Asr/2024 Avtar Singh v. ITO 2. The grounds of appeal contained in the Memorandum of Appeal in Form No. 36 are as follows: “1. That the order of the ld. CIT(A) is against law and facts of the case on the file. 2. That the ld. CIT(A) gravely erred in passing the appellate order without giving a proper opportunity of being heard. 3. That the ld. CIT(A) has gravely erred in sustaining the addition of Rs.78,00,000/- in respect of deposits in bank account without considering the proper facts of the case and without observing the principles of natural justice. 4. That the ld. CIT(A) has gravely erred in sustaining the addition of Rs.3,93,253/- in respect of Interest Income without considering the proper facts of the case and without observing the principles of natural justice. 5. That the appellant begs to add or amend any ground of appeal before the appeal is heard and disposed off.” 3. The brief facts of the case are that the assessee has deposited an amount of Rs.78,00,000/- in cash in his bank account at Punjab & Sind Bank, Phagwara during the financial year 2009-10. The explanation of the assessee before the Assessing Officer was not found to be satisfactory and as such an addition of Rs.78,00,000/- was made as unexplained cash deposit. Apart from the above, the assessee also earned interest income was at Rs.3,93,253/- which was also added to the total income. 4. The matter was carried in appeal and it is seen in course of an appellate proceedings, there has not been any representation from the assessee. The assessee 3 ITA No. 274/Asr/2024 Avtar Singh v. ITO has not filed any written submission or explanations in support of his grounds of appeal. It is seen that the ld. CIT(A) has issued four notices of hearing on separate dates but the assessee has not filed any submission in response to such notices. In absence of any submissions and explanations from the assessee, the ld. CIT(A) has dismissed the appeal for want of any supporting documentary evidence and lack of proper explanation. Now, the assessee is before the Tribunal on the grounds of appeal contained in Memorandum of Appeal in Form No. 36. 5. The ld. AR of the assessee has filed a brief synopsis stating that the e-mail of the assessee had been updated in the profile section as [e-mail]. Subsequent, thereto, the appeal was fixed for hearing on 19.01.2021, 14.02.2024, 04.03.2024, 12.03.2024. The notices for hearing have been sent by the worthy CIT(A) NFAC on the emails of his earlier counsel i.e. [e-mail] and copies of notices of hearing are being enclosed with the proper book (at page no. 1). As a result, the assessee was not able to file his detailed submissions during the course of appellate proceedings, therefore, the worthy CIT(A) has passed the ex-parte order dated 13.03.2024. Therefore, the worthy CIT(A) has not given sufficient and reasonable opportunity for filing written submissions in the case of the appellant. Hence, it is very humbly requested before the Hon’ble Bench that the case of the assessee may kindly be set aside to the file of worthy CIT(A) to be decided de novo. Further, we hereby assure your goodself that the assessee would 4 ITA No. 274/Asr/2024 Avtar Singh v. ITO duly cooperate during the appellate proceedings. Reliance is placed on the judgment of the Hon’ble Punjab and Haryana High Court in the case of M/s Munjal BCU Centre of Innovation and Entrepreneurship, Ludhiana v. CIT Exemptions, Chandigarh. 6. The ld. DR relied on the order of the ld. CIT(A) and prayed that the order of the ld. CIT(A) may be sustained. 7. We have heard the rival submission and considered the material on record, and we find that that the notices has been sent from the office of the ld. CIT(A) on four separate occasions but it is not clear, as to which e-mail id the notices have been sent, or it is also not clear whether the notices has been uploaded only in the ITB portal. It is also seen that the appeal has not been decided on merits. The assessee has updated his profile quoting the e-mail id as paper book (page no. 1), and his argument is that no notices has been sent or issued to this e-mail id. As such, in the interest of justice and also considering the observations laid down by the jurisdictional High Court in the case of M/s Munjal BCU Centre of Innovation and Entrepreneurship v. CIT(Exemptions), Chandigarh, where the Hon’ble High Court has opined that the notices is to be sent as per the provisions of section 282 of the Act, 1961, we are of the opinion that notice has not been served properly. As such, in the interest of justice, we set aside the matter back to the file of the ld. CIT(A) for deciding the 5 ITA No. 274/Asr/2024 Avtar Singh v. ITO grounds of appeal contained in Form No. 35 on merits of the case. We also direct the assessee to furnish all documentary evidences and submissions in support of their grounds of appeal before the first appellate authority and to fully cooperate in the appellate proceedings. Needless to say, the assessee will have a reasonable opportunity of being heard. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 12.08.2024 Sd/- Sd/- (Dr. M. L. Meena) (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