JAI KUMAR,YAMUNA NAGAR, HARYANA V. INCOME TAX OFFICER, WARD 2, YAMUNANAGAR, YAMUNA NAGAR, HARYANA

ITA 136/CHANDI/2024

AI Insights

This case involves an appeal by the Assessee, Jai Kumar, against the order of the Ld. CIT(A)/NFAC, Delhi, which pertained to the Assessment Year 2011-12. The primary issue arose from an addition of Rs. 27,80,000 to the Assessee's income, identified as a cash deposit from undisclosed sources under section 69 of the Income Tax Act, 1961. The Assessee initially faced a setback as the CIT(A) sustained the addition due to non-prosecution. The Assessee contested this decision, claiming that the notices were not properly served, which prevented attendance at the CIT(A) proceedings. The Income Tax Appellate Tribunal, Chandigarh, after considering the arguments and the principles of substantial justice, decided to remit the case back to the CIT(A) for a fresh decision, providing the Assessee an opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107803 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: B.M. MONGA
• Keywords: Reasonable cause
• Section: 143(3); 69

Judgement Text

"आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH:PHYSICAL MODE ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 136/CHD/2024 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Jai Kumar Vill: Jai Rampur, Alipur PO Khadri Chhchhroli Yamuna Nagar 135001, Haryana बनाम The ITO Ward-2, Yamunanagar Haryana ˕ायी लेखा सं./PAN NO: CPKPK5087E अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri B.M. Monga, Advocate Shri Rohit Kaura, Advocate राज᭭व कᳱ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई कᳱ तारीख/Date of Hearing : 04/02/2025 उदघोषणा कᳱ तारीख/Date of Pronouncement : 19/02/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 19/06/2023 pertaining to Assessment Year 2011-12. 2. At the outset, it is noted that there is a delay in filing the present appeal. After considering the material available on the record and hearing both the parties, I find that there was reasonable cause for the delay in filing the present appeal. The delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 3. Briefly the facts of the case are that the assessment was completed under section 143(3) r.w.s 147 of the Income Tax Act, 1961 vide order dt. 22/12/2018 wherein addition of Rs. 27,80,000/- being made in the income of the assessee on account of cash deposit from undisclosed sources under section 69 of the Income Tax Act, 1961. Thereafter, the assessee carried the matter in appeal before the Ld. CIT(A) who has 2 since sustained the said order on account of non-prosecution on behalf of the assessee. 4. Being aggrieved, the assessee is in appeal before us. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to the assessee. It was submitted that the notices so issued by him has not been served on the assessee and therefore, the assessee was prevented by sufficient cause for not attending to the proceedings before CIT(A). It was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation. 5. Per contra, the Ld. DR submitted that there have been sufficient opportunity provided to the assessee. 6. After hearing both the parties and perusing the material available on the record, I find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. 7. In the result, appeal of the Assessee is allowed for statistical purposes. (Order pronounced in the open Court on 19/02/2025) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 19/02/2025 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 "