JOGINDER SINGH ,MOHALI V. ITO WARD 2(5) , CHANDIGARH

ITA 721/CHANDI/2023

AI Insights

The case involves an appeal by Joginder Singh against the order of the Commissioner of Income Tax (Appeals), which confirmed an addition of Rs. 37,55,000 as unexplained cash credits in the assessee's bank account for the Assessment Year 2011-12. The assessee, an agriculturist, claimed that the deposits were from the sale of agricultural land and agricultural income, thus not unexplained income. The appeal was initially time-barred by 228 days due to the assessee's lack of awareness of the tax proceedings and personal hardships, including the death of his wife and his subsequent depression. The Tribunal found merit in the assessee's request for a de novo hearing, considering his background and the circumstances of the delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472623 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 11-11-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 25-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: AJAY KUMAR JAIN
• Keywords: Set aside; Unexplained cash credit

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘SMC’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 721/CHD/2023 Ǔनधा[रण वष[ / Assessment Year : 2011-12 Joginder Singh, Near Grudwara Village, Dharmgarh Post Office, Lalru, Derrabassi, Mohali 140501 बनाम The ITO, Ward 2 (5), Chandigarh èथायी लेखा सं./PAN NO: DEKPS1318C अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Virtual Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ajay Kumar Jain, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, JCIT सुनवाई कȧ तारȣख/Date of Hearing : 11.11.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 03.12.2024 आदेश/Order The present appeal has been preferred by the assessee against the order dated 10.02.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2011-12. 2. The appeal is time barred by 228 days. The Assessee in this appeal has contested the addition made / confirmed by the ld. CIT(A) of Rs. 721-Chd-2023 Joginder Singh, Mohali 2 37,55,000/- on account of unexplained cash credits in the bank account of the Assessee. 3. At the outset, the ld. Counsel for the Assessee has submitted that the Assessee is an agriculturist and was not aware of the complicated procedure of the income tax proceedings, therefore, he could not participate in the assessment proceedings. That he could not furnish the requisite explanation even before the CIT(A). He has further submitted that there was a delay of 228 days in filing the appeal before this Tribunal as the Assessee had not received the impugned order of the CIT(A). The ld. Counsel of the Assessee has further submitted that even during the period, wife of the Assessee had died and the Assessee was under depression also. 4. The ld. Counsel has further submitted that the aforesaid deposits, in fact, were out of sale consideration of the agricultural land and agriculture income, therefore, this was not the unexplained income of the Assessee. He has requested that in the interests of justice, the Assessee may be given an opportunity to present his case before the Assessing Officer. 5. The ld. DR, on the other hand, relied on the findings of the lower authorities. 6. After considering the rival contentions, the delay in filing the appeal is hereby condoned. Further, considering that the Assessee is an 721-Chd-2023 Joginder Singh, Mohali 3 illiterate person and agriculturist, I am of the view that the Assessee deserves to be given a chance to present his case before the lower authorities. Accordingly, in the interest of justice, the Assessee is given an opportunity to present his case before the Assessing Officer. The impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the Assessing Officer as and when called for and will not contribute in unnecessary delay. 7. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 03.12.2024. Sd/- (SANJAY GARG) Judicial Member “आर.क े.” आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशानुसार/ By order, 721-Chd-2023 Joginder Singh, Mohali 4 सहायकपंजीकार/ Assistant Registrar "