RAMESH KUMAR GARG, PANCHKULA V. Income-tax Officer, Panchkula

ITA 473/CHANDI/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3164 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-03-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 23-07-2023

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 473/Chd/2023 िनधाᭅरण वषᭅ / Assessment Year : 2010-11 Shri Ramesh Kumar Garg H.NO. 873, Sector 10, Panchkula, Haryana, India-134109 बनाम The ITO, Panchkula ᭭थायी लेखा सं./PAN NO: AATPG4646B अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Amitoj Singh Kamboj, CA राज᭭व कᳱ ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 06/03/2024 उदघोषणा कᳱ तारीख/Date of Pronouncement : 11/03/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of Ld. CIT(A)/NFAC, Delhi dt. 29/05/2023 pertaining to Assessment Year 2010-11. 2. The main grievance of the assessee in the present appeal relates to the ex-parte order passed by the Ld. CIT(A)/ NFAC, Delhi in violation of principles of natural justice. 3. Facts of the case in brief are that the assessee had deposited cash/credit amounting to Rs. 27,17,258/- during the F.Y. 2009-10 relevant to A.Y. 2010-11. On the basis of information received from DDIT(Inv.) Patiala, the case was reopened u/s 147 after recording reasons. Statutory notice u/s 142(1) was issued to the assessee on 18/05/2017. Iin response, the Ld. Counsel for the assessee attended the proceedings and furnished the copy of ITR on 20/06/2017 declaring total income at Rs. 2,83,620/- from salary which had already been filed by the 2 assessee on 04/08/2010. Thereafter notice u/s 142(1)/143(2) alongwith questionnaire was issued to the assessee on 20/06/2017 and the case was fixed for hearing on 27/06/2017. In compliance Ld. Counsel for the assessee attended the proceedings from time to time. During the course of assessment proceedings, the assesssee was asked to explain the cash/credit entries appeared in his bank a/c No. xxxxxxxx for Rs. 21,16,167/- and Rs. 6,01,091/- in a/c No. xxxxxxxx maintained with bank of Baroda. The details were considered but not found acceptable to the AO and the total income assessed by the AO amounting to Rs. 25,48,917/-. 4. Being aggrieved, the assessee carried the matter to the Ld. CIT(A) who sustained the addition made by the Assessing Officer by passing the ex-parte order. The Ld. CIT(A) mentioned that the assessee is not keen on pursuing the appeal hence he was left with no option but to dismiss the appeal. 5. Now the assessee is in appeal before us. 6. The Ld. Counsel for the Assessee submitted that Ld. CIT(A) was not justified in passing the ex-parte order and confirming arbitrary addition made by the Assessing Officer. 7. In his rival submissions the Ld. Sr. DR supported the orders of the authorities below. 8. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is noticed that the Ld. CIT(A) simply stated that the case was fixed for hearing on 24/05/2023 but nobody attended nor any information received on the part of the assessee. Therefore appeal of the assessee was dismissed without deciding on merits of the case. Keeping in view the principles of natural justice, we believe that the assessee deserve one more opportunity to represent its case and deem it 3 appropriate to set aside the case back to the file of Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 9. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 11/03/2024. Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 11/03/2024 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar