JASBIR SINGH,DELHI V. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

ITA 4242/DEL/2024

AI Insights

This case involves an appeal by Jasbir Singh against the order of the National Faceless Appeal Centre (NFAC), which arose from an assessment order passed under section 144 of the Income Tax Act, 1961 by the AO. The AO had added a substantial amount to the assessee's income, citing unexplained cash deposits and credit entries in the bank account. The assessee contended that these amounts were from the sale of medicines and recovery from debtors, which required factual verification. The Tribunal, noting the repeated adjournments and absence of the assessee's representation, decided to proceed with the hearing based on the Senior DR's arguments and the available records.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840079 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 14-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Set aside
• Section: 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 4242/Del/2024 [Assessment Year: 2017-18] Jasbir Singh, House No.-70, Extn. IIIrd Nangloi, Delhi-110041. Vs Commissioner of Income Tax (Appeals) Delhi. PAN- AFZPS9235B Assessee Revenue Assessee by None Revenue by Shri Manoj Kumar, Sr. DR Date of Hearing 25.02.2026 Date of Pronouncement 27.02.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘Ld. CIT(A)] order dated 26.06.2024 arising out of the assessment order dated 23.12.2019 passed under section 144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the Income Tax Officer, Ward-45(7), Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18. Printed from counselvise.com ITA No.- 4242/Del/2024 Jasbir singh 2 2. This appeal was marked as ‘early hearing appeal’ before the Tribunal. This appeal has already been adjourned for 20 times, at the instance of the assessee. The case was again fixed for hearing on 02.02.2026, when the matter was called twice but none attended and the case was adjourned to 25.02.2026, when again none appeared on behalf of the assessee. Therefore, this case was heard after hearing the Ld. Sr. DR and on the basis of material available on record. 3. In this case, there is a delay of 20 days in filing the present appeal before the Tribunal. Considering the nominal delay, the same is condoned. 4. Further, we notice that the Ld. CIT(A) dismissed the appeal of the assessee by an ex-parte order. Further, the assessment was also completed u/s 144 of the Act and the AO added a sum of Rs. 1,60,09,040/- (to Rs. 33,78,023/- + Rs. 1,26,31,017/- ) on account of unexplained cash deposit and credit entries in the bank account of the assessee. In its submission 18.09.2024 before the Tribunal, the assessee inter alia submitted that the assessee was small scale businessman dealing in sale of medicines and the Assessing Officer had wrongly added the entire cash deposits in the bank account as the income of the assessee. In its grounds of appeal, the assessee submits that the said amount represented sale of medicines and recovery from debtors. This claim of the assessee requires factual verification. 5. Therefore, considering the facts of the case and in interest of justice, we deem it fit to set aside the respective order of the Ld. CIT(A) and the assessment order and Printed from counselvise.com ITA No.- 4242/Del/2024 Jasbir singh 3 restore the assessment to the file of the AO for de novo assessment in accordance with law after providing necessary opportunity to the assessee. The assessee is directed to cooperate in the assessment proceedings. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 27th February, 2026. Sd/- Sd/- [VIKAS AWASTHY] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 27.02.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "