Dharamvir Singh Hooda, Panipat V. ITO Ward-1, Panipat

ITA 2923/DEL/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0937 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA No.2923/DEL/2023 (Assessment Year: 2012-13) Dharamvir Singh Hooda, vs. ITO, Ward 1, 174, Wadhawa Ram Colony, Panipat. Tehsil Camp, Panipat – 132 103 (Haryana). (PAN : AAIPH9491A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 28.02.2024 Date of Order : 04.03.2024 ORDER This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 19.08.2023 for the assessment year 2012-13. 2. At the outset, I note that order of the AO as well as order of the ld. CIT (A) are ex-parte order. Although authorities below have noted that opportunities have been provided to the assessee but the assessee did not avail the same. In these circumstances, cash deposit in the bank was added to the assessee’s income. I further note that ld. CIT (A) has taken further adverse inference on account of non-prosecution of appeal by the assessee. 2 ITA No.2923/DEL/2023 In my considered opinion, interest of justice would be served if the matter is remanded to the file of AO. AO shall give one more opportunity to the assessee to canvass the case and thereafter AO shall pass an order according to law. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 4 th day of March, 2024. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Dated the 4 th day of March, 2024 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI. 3 ITA No.2923/DEL/2023 Date of Dictation : 28.02.2024 Date on which the typed draft is placed before the Dictating Member: 29.02.2024 Date on which the approved draft come to Sr.PS/PS : 29.02.2024 Date on which fair order sent to Member for signature : 29.02.2024 Date on which the fair order comes back after pronouncement to the Sr.PS/PS : 04.03.2024 Date on which order is uploaded: 04.03.2024 Date on which the file goes to the Bench Clerk: 04.03.2024 Date on which the file goes to the Head Clerk....................................... The date on which the file goes to the AR for signature on the order............ Date of Despatch of the Order......................................................