PRADEEP KUMAR, KULLU V. INCOME TAX OFFICER, WARD, KULLU, KULLU

ITA 72/CHANDI/2024

• Counselvise Citation: [2024] 129 COUNSELVISE.COM (IT) 0110 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-08-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 22-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: TEJMOHAN SINGH

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 72/CHD/2024 नधा रण वष / Assessment Year : 2020-21 Shri Pradeep Kumar, C/o Shri Tej Mohan Singh, Advocate, # 527, Sector 10D, Chandigarh. बनाम VS The ITO, Ward, Kullu. थायी लेखा सं./PAN /TAN No: BEBPK2016Q अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज व क ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr.DR तार"ख/Date of Hearing : 28.08.2024 उदघोषणा क तार"ख/Date of Pronouncement : 03.09.2024 PHYSICAL HEARING आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT This is assessee's appeal for assessment year 2020-21 against the order dated 29.11.2023 passed by the ld. CIT(Appeals) NFAC, Delhi. The following grounds have been taken : 1. That the Id. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in passing an ex-parte order without affording a proper opportunity of hearing which is against the ITA 72/CHD/2024 A.Y.2020-21 2 Principles of Natural Justice and as such the order passed is arbitrary and unjustified. 2. Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has erred in upholding the addition of Rs. 1,94,50,000/-treating the entire agricultural receipt to be income from other sources w h ic h is arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax(Appeals) has further erred in upholding the disallowance of expenditure of Rs. 1,61,52,100/-incurred for earning agricultural income of Rs. 1,94,50,000/- resulting in declared net agricultural income of Rs. 32,97,900/- which is arbitrary and unjustified. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 5. That the order of Ld. Commissioner of income Tax(Appeals) Officer is arbitrary, opposed to the facts of the case and thus untenable. 2. The brief facts of the case are that the assessee has challenged the addition amounting to Rs.1,94,50,000/- made by the Assessing Officer on account of unexplained income, which was confirmed by the CIT(A) vide the impugned order. The ld. Counsel for the assessee has invited our attention to the impugned order of the ld.CIT(A) to submit that the same is an ex-parte order. He has submitted that the ld.CIT(A) has rejected the appeal of the assessee without giving sufficient opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the ld.CIT(A) upon the assessee, either through physical mode or through e-mail etc. ITA 72/CHD/2024 A.Y.2020-21 3 3. The ld. DR could not rebut the aforesaid factual position. 5. We have heard the rival contentions and have gone through the record. After considering the facts and circumstances of the case, we are of the considered opinion that the assessee was not provided sufficient opportunity. The impugned order itself talks of only issuance of the stated notices of hearing and nothing about the service thereof on the assessee. Accordingly, in the interest of justice, the impugned order of the ld.CIT(A) is, hereby set aside with a direction to the ld.CIT(A) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present his case. The ld. CIT (A) will serve notice of hearing through physical mode as well as through electronic mode, upon the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). 6. The appeal of the assessee is allowed for statistical purposes. Order pronounced on 03.09.2024. Sd/- Sd/- (VIKRAM SINGH YADAV) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” ITA 72/CHD/2024 A.Y.2020-21 4 आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar