JIT SINGH,UBHAWAL, SANGRUR V. INCOME TAX OFFICER-WARD-1, SANGUR

ITA 27/CHANDI/2025

AI Insights

The case involves an appeal by Jit Singh against the order of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, which confirmed the addition of Rs. 10,47,000 as income from unexplained sources based on cash deposits in the assessee's bank account. The primary contention was that the order was passed ex-parte without providing an opportunity of hearing to the assessee. The Tribunal found merit in the assessee's arguments and decided to set aside the CIT(A)'s order, restoring the case to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396712 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN; .
• Assessee Lawyers: VIBHORE GARG
• Keywords: Set aside
• Section: 144

Judgement Text

" आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ,चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,‘SMC’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.27/CHD/2025 िनधाŊरणवषŊ / Assessment Year : 2017-18 Jit Singh s/o Gurdev Singh, near Badda Darwaja, Ubhawal, Sangrur. 148001 बनाम The ITO, Ward No.1, Sangrur. ̾थायीलेखासं./PAN NO: GUUPS1741G अपीलाथŎ/Appellant ŮȑथŎ/Respondent ( Hybrid HEARING ) िनधाŊįरतीकीओरसे/Assessee by : Sh. Vibhore Garg, C.A. राजˢकीओरसे/ Revenue by Sh. Vivek Vardhan, Addl. CIT.Sr.Dr. सुनवाईकीतारीख/Date of Hearing : 26-05-2025. उदघोषणाकीतारीख/Date of Pronouncement : 30-05-2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 14-03-2024 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2017-18. 2. The Assessee in this appeal is aggrieved by the action of the CIT(A) in confirming the additon made by the Assessing Officer 647-Chd-2023 Sher Singh, Yamunanagar 2 (A.O.) of Rs. 10,47,000/- by treating the cash deposits in the bank account as income of the assessee from unexplained sources. 3. At the outset, the ld. Counsel for the Assessee has submitted that the impugned order of the Ld. CIT(A) is an ex-parte order. Ld. counsel for the Assessee has further submitted that no opportunity of hearing was ever granted by the Ld. CIT(A) to the Assessee before dismissing the appeal. Learned counsel has further invited my attention to the exparte/best judgement order by the Ld. Assessing Officer u/s 144 of the Income Tax Act. Ld. counsel for the Assessee in this respect has submitted that the Ld. A.O. has passed the impugned order without considering the reply of the assessee, wherein the Assessee had duly explained the source off deposits in the bank account. Ld. counsel has further submitted that it was duly pleaded before the Ld. CIT(A) that the Ld. AS.O. has jpassed the order without considering the reply and details furnished by the assessee. Learned counsel for the Assessee has submitted that the Ld. CIT(A) had passed the order without affording proper opportunity to the Assessee to present and pled his case. 4. Ld. D.R. could not rebut the submissions made by the Ld. counsel for the Assessee.. 647-Chd-2023 Sher Singh, Yamunanagar 3 5. In view of the above discussion, in my view, the interests of justice will be well served if the Assessee be given an opportunity to present his case before the Assessing Officer. The impugned order of the Ld. CIT(A) is, accordingly, set aside and the matter is restored to the file of the Ld. Assessing Authority for de- novo assessment on the disputed issue. 6. Needless to say that the Ld. Assessing Officer will give proper opportunity to the assessee to present his case. 7. In the result, the appeal of the Assesssee is treated as allowed for statistical purposes. Order pronounced on 30-05-2025. Sd/- (SANJAY GARG) Judicial Member “आर.क े.” आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकरआयुƅ/ CIT 4. िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊफाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar 647-Chd-2023 Sher Singh, Yamunanagar 4 1. Draft dictated 07.11.2024 Sr.PS 2. Draft first placed before author 3. Approved draft comes to Sr.PS/PS 4 Final draft placed before author 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR 8. Date on which file goes to the Head Clerk. 9. Date of dispatch of Order "