Sunil Ahuja, Dehradun V. The Deputy Commissioner of Income Tax, Central Circle, Dehradun

ITA 50/DDN/2020

AI Insights

The case involves appeals filed by the assessee, Sunil Ahuja, against the orders of the ld. CIT(A)-IV, Kanpur, which pertained to the assessment years 2012-13 and 2014-15. The primary issue in both appeals was the addition of Rs. 15,00,000 on account of unexplained unsecured loans, which was confirmed by both the Assessing Officer and the Commissioner of Income Tax (Appeals). The CIT(A) had passed an ex-parte order due to the non-attendance of the assessee on two occasions. The assessee requested another opportunity to present additional evidence, which was supported by the ld. DR. Consequently, the Tribunal decided to remand the matter back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 115540 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-12-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘SMC’, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 50/DDN/2020 : Asstt. Year : 2012-13 ITA No. 51/DDN/2020 : Asstt. Year : 2014-15 Sunil Ahuja, Matta Garg & Co., CA, 15, Astley Hall, Dehradun-248001 Vs DCIT, Central Circle, Dehradun (APPELLANT) (RESPONDENT) PAN No. AEFPA0505B Assessee by : Sh. S. K. Matta, Adv. Revenue by : Sh. N. S. Jangpangi, CIT DR Date of Hearing: 12.12.2022 Date of Pronouncement: 14.12.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(A)-IV, Kanpur dated 05.10.2018. 2. Since, the issue involved in both the appeals are identical, they were heard together and being adjudicated by a common order. 3. In ITA No. 50/DDN/2020, following grounds have been raised by the assessee: “1. The learned Commissioner of Income Tax (Appeals) has passed an ex-parte order, without giving an opportunity of being heard to the appellant. 2. The learned Assessing Officer as also Commissioner of Income Tax (Appeals)-IV, Kanpur have erred in making and confirming an addition of ITA No. 50 & 51/DDN/2020 Sunil Ahuja 2 Rs.15,00,000/- on account of unexplained unsecured loans.” 4. At the outset, it was brought to the notice of the Bench that the addition has been made owing to non-submission of confirmation of Rs.1,50,000/- pertaining to M/s Doon Builders. The order has been passed ex-parte by the ld. CIT(A) owing to non-attendance of the assessee before the ld. CIT(A) on two occasions, 25.05.2018, 28.09.2018 and the ld. CIT(A) concluded the proceedings on 05.10.2018. It was submitted that given an opportunity, the additional evidences would be submitted before the ld. CIT(A). It was pleaded by the ld. DR that one opportunity may be accorded to represent the matter before the revenue authorities. Hence, in the interest of justice, we remand the matter to the file of the ld. CIT(A) to adjudicate the matter afresh after affording an opportunity to file appropriate submissions and pass an order in accordance with the law. 5. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 14/12/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 14/12/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR