KANCHAN MAKAN, NEW DELHI V. INCOME TAX OFFICER, NEW DELHI

ITA 3939/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0836 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 08-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 29-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 3939/Del/2023 : Asstt. Year : 2017-18 Kanchan Makan, 174, Avtar Enclave, Paschim Vihar, New Delhi-110063 Vs. Income Tax Officer, Ward-34(2), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAUPM8314K Assessee by : Sh. S. K. Goyal, CA & Sh. Mohit Gupta, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 09.07.2024 Date of Pronouncement: 23.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 28.11.2023. 2. Following grounds have been raised by the assessee: “1. Th a t on th e fa ct s an d ci rcu m stan c es o f th e ca s e, th e ord er pas s ed by t h e l ea rn ed Com m i ssi on er of In c om e Ta x (A p peal s) [ CI T(A ) ] i s b a d , b ot h in th e ey e of l a w and on t h e f a ct s. 2. Tha t on th e f act s and ci rcum st an c es of th e ca s e an d th e pr ovi si on of l a w Ld CI T( A) h a s erred i n su st ain in g th e as s ess m en t f ram ed wi th ou t con f ron ti n g t h e f ac t t h at th e as s ess m en t ord er pas s ed i s a g ain st t he a ct a nd ag ain st th e va ri ou s bi nd i n g d eci si on s o f h ig h er au th ori ti es . 3. Th at on th e f act s and ci rcu m st an ces o f th e ca s e and pr ovi si on s of th e l a w Ld CI T( A) ha s erred in a rbi t ra ri ly rej ecti ng th e expl anat i on a n d evid en c es b rou gh t on rec ord b y th e as s ess ee t o p rov e th e s ou rc e of ca sh d eposi t s whi ch i s in vi ol at i on of t h e p rin cip l e of n atu ral j u st i c e. ITA No. 3939/Del/2023 Kanchan Makan 2 4. Th at on th e f act s and ci rcu m st an ces o f th e ca s e and pr ovi si on s of th e la w Ld CI T(A ) h as erred i n p a ssi ng th e ord er wit h out ev en con si d erin g t h e rep li es/ su b mi ssi on s/ d ocu m en t s fil ed b y t h e as s ess ee. 5. Th at on t h e fa ct s and th e ci rcum st an c es of th e c ase an d th e pr ovi si on s of t h e la w, L d C I T(A ) ha s f ai l ed t o a pp rec iat e t hat th e Ld A O h as er red in f orm in g an i n co rrect op i ni on wi t h out c onf ron t in g t h e sa me a n d i n usin g th e s am e ad v ers el y w it h ou t pr ovidi n g t h e r ea s onab l e o pp ortu n it y of d ef end in g , wh i ch in ac ti on of t h e A O ma kes th e as s essm en t p roc eedi ng s and c ons eq u en ti al a ss es sm ent ord er a s n ul l an d v oi d . 6. On th e f a ct s an d ci rcu m st an ces of t he ca s e, th e L d CI T( A) h as erred b ot h on f act s and in l a w in su st a i ni ng th e add it i on of Rs. 2,58 ,91 ,1 83/ - , mad e b y th e A . O. , un der sect i on 6 9A of th e Act , on a c c oun t of t ot al c red i t s ap pea ri ng in t h e ban k ac c oun t( s) o f t h e as s ess ee du rin g t h e y ear u n d er c on si d erat i on .” 3. We have examined the ground taken up by the assessee and heard the submissions of both the parties. In this case, the assessment has been completed ex-parte and the assessee has filed additional evidences before the ld. CIT(A) for admission u/s 46A of the Income Tax Act, 1961 which has been rejected by the ld. CIT(A). The ld. CIT(A) held that the assessee has failed to discharge the initial onus of explaining the sources of fund in the bank account. Before us, the assessee argued that the same could not be provided before the AO as the assessee was prevented by sufficient cause from producing the evidences before the AO. It was argued that the notices were issued to the old address which have not been received by the assessee which led to passing an ex-parte order. Hence, keeping in view the facts on record, we consider it to be a fit case to remand the matter to the file of the AO for passing an order de-novo in accordance with the provisions of Income Tax Act. ITA No. 3939/Del/2023 Kanchan Makan 3 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 23/07/2024. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 23/07/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR