Appeal details
Counselvise Citation
[2024] 101 COUNSELVISE.COM (IT) 7931 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 6 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-04-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
03-04-2024
Assessment Year
2012-2013
Appeal Filed On
01-11-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA No.3117/DEL/2023 (Assessment Year: 2012-13) Balbir Singh, vs. ITO, Ward 68 (5), 1129, Gali No.17, Delhi. Near Purani Chopal, Rithala, New Delhi – 110 085. (PAN : ASAPS4872N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.R. Singla, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 04.04.2024 Date of Order : 09.04.2024 ORDER This appeal by the assessee is directed against the orders of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 20.09.2023 for the assessment year 2012-13. 2. Grounds of appeal taken by the assessee read as under :- “1. The ld. Assessing Officer has erred in law and facts while reopening the assessment : a. Merely on the basis of AIR information b. Taking cash deposited in the bank to be escaped income. 2. The ld. AO has erred in law and facts while treating the cash deposited in the bank account to be unexplained money u/s 69A of the Act.” 2 ITA No.3117/DEL/2023 3. In this case, in an ex-parte order, Assessing Officer made addition of Rs.16,85,000/- being cash deposited in the bank. AO noted that despite several notices, assessee had not made any compliance. 4. Upon assessee’s appeal, ld. CIT (A) also noted that assessee was given several notices but he has not complied with. Ld. CIT (A) proceeded to confirm the order of the AO. 5. Against his order, assessee is in appeal before the ITAT. I have heard both the parties and perused the records. 6. Ld. Counsel for the assessee prayed that assessee is a senior person of 75 years of age and he was not able to systematically arrange his tax papers. Hence, he prayed that one more opportunity may be granted to the assessee before the AO to canvass the appeal. Ld. Counsel for the assessee undertook that he will be appearing to pursue the appeal before the AO. 7. Ld. DR for the Revenue did not have any objection to this proposition. 8. Accordingly, in the interest of justice, the issue is remitted to the file of AO. AO shall adjudicate the issue afresh after providing an opportunity of being heard to the assessee. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 9 th day of April, 2024. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Dated the 9 th day of April, 2024 TS 3 ITA No.3117/DEL/2023 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A) 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.
