Parveen Kumar, Ludhiana V. ITO, Ward 3(1), Ludhiana

ITA 863/CHANDI/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5543 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-08-2024
• Assessment Year: misc
• Appeal Filed On: 28-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ BHALLA
• Section: 69A

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 863/CHD/2023 Ǔनधा[रण वष[ / Assessment Year : 2017-18 Parveen Kumar, Prop.Bombay Jewellers, Opp. Punjab National Bank, Rahon Road, Basti Jodhewal, Ludhiana बनाम The ITO, Ward 3(1), Ludhiana èथायी लेखा सं./PAN NO: AICPK2556P अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( HYBRID HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Pankaj Bhalla, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 19.08.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 20.08.2024 आदेश/Order Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 23.11.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC). 2. The Assessee in this appeal, inter alia, has contested the action of the lower authorities in making / confirmation of addition of Rs. ITA No. 863-Chd-2023 Parveen Kumar, Ludhiana 2 44,42,900/- u/s 69A of the Income Tax Act, 1961 (in short 'the Act') on account of unexplained cash deposits in the bank accounts. 3. At the outset, the ld. Counsel for the Assessee has invited our attention to the impugned order of the ld. CIT(A) and submitted that the same is an ex-parte order. The ld. Counsel has further placed on file a copy of the Affidavit of the Assessee, wherein, the Assessee has deposed that during the course of appellate proceedings, the Assessee had met with an accident on 6.7.2023 and has been hospitalized in DMC Hospital, Ludhiana from the period 6.7.2023 to 19.7.2023. It has further been deposed that even after being discharged from the hospital, the Assessee remained confined to a wheelchair for eight months and was unable to communicate with his counsel or provide the necessary information and documents for the first appeal proceedings. It has, therefore, been explained that due to the aforesaid reasons, which were beyond the control of the Assessee, the Assessee could not participate in the proceedings before the ld. CIT(A). The ld. Counsel has further submitted that the assessee has a fair case on merits and that the Assessee may be given an opportunity to present his case before the ld. CIT(A) or before the Assessing Officer as necessary evidences are required to be furnished. 4. The ld. DR, on the other hand, has relied on the findings of the lower authorities. ITA No. 863-Chd-2023 Parveen Kumar, Ludhiana 3 5. We have considered the rival submissions and have gone through the record. In this case, the Assessee has duly explained his inability to present his case before the ld. CIT(A) as the Assessee had met with an accident and after that he remained confined to bed for a long period. In our view, the interest of justice will be well served, if the Assessee is given an opportunity to present his case before the ld. CIT(A). Accordingly, we remand the matter back to the file of the Ld. CIT(A) to adjudicate it afresh in accordance with law after giving the assessee reasonable opportunity of hearing. It is directed that the Assessee will properly participate in the proceedings before the ld. CIT(A) and will furnish necessary documents and evidences in support of his case. The ld. CIT(A), if deem so fit, may call for remand report from the Assessing Officer on the evidences furnished by the Assessee and, thereafter, to decide the case by way of a speaking order. 6. In the result, the appeal of Assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 20.08.2024. Sd/- Sd/- (KRINWANT SAHAY) (SANJAY GARG) Accountant Member Judicial Member Dated : 20.08.2024 “आर.के.” ITA No. 863-Chd-2023 Parveen Kumar, Ludhiana 4 आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar