Usha Rani, Rewari V. ITO, Ward-3, Rewari(HR), Haryana

ITA 3573/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7093 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 10-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: UDHAM SINGH
• Keywords: Unexplained cash credit

Judgement Text

I.T.A.No.3573/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3573/Del/2023 /Assessment Year: 2017-18 Usha Rani 1, Maruti Nandan Kissan Seva Kendra, Village-Kanuka, P.O. Dharan, Tehsil Bawal, Rewari, Haryana. बनाम Vs. ITO, Ward-3, Rewari, Haryana. PAN No.AXVPR9184L अ Appellant /Respondent न ा /Assessee by Shri Udham Singh, Adv. ा /Revenue by Shri Om Parkash, Sr. DR न ा ा / Date of hearing: 11.03.2024 ा ा /Pronouncement on 22.05.2024 आदेश /O R D E R This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 12.10.2023 for the AY 2017-18. Assessee challenged the order of the Ld. CIT(Appeals) in sustaining the addition made towards the cash deposits as well as the addition made towards introduction of capital as unexplained cash credit u/s 68 of the Act. 2. Ld. Counsel for the assessee submits that the order was passed by the Ld.CIT(A) ex parte without providing adequate opportunity to the assessee. Ld. Counsel requested that the appeal I.T.A.No.3573/Del/2023 2 may be restored to the file of the Ld.CIT(Appeals) for fresh adjudication to which the Ld. DR expressed no serious objection. 3. On perusal of the Ld.CIT(Appeals) order, it is observed that the assessee was provided with three opportunities and on one of the occasions the assessee sought an adjournment and there was no response from the assessee on the other two occasions where the appeal was fixed for hearing on 22.04.2022 and 15.09.2023. 4. Considering the rival submissions and the undertaking filed by the Ld. Counsel on behalf of the assessee that assessee would cooperate with the proceedings before the Ld. CIT(Appeals) this appeal is restored to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 22/05/2024 Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 22.05.2024 *Kavita Arora, Sr. P.S. I.T.A.No.3573/Del/2023 3 Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi