MOHAMMAD ALI IMAM,PATNA V. ITO, WARD-5(2), PATNA, PATNA

ITA 474/PAT/2024

AI Insights

The case involves Mohammad Ali Imam, the appellant, who appealed against the order of the CIT(A) confirming an addition of Rs. 12,17,000 to his income for the Assessment Year 2017-18, citing unexplained cash deposits in his bank account. The appellant argued that he was unable to represent his case during the original proceedings due to the COVID-19 pandemic and the illness and subsequent death of his counsel. The Tribunal found merit in the appellant's plea for a fair hearing and thus set aside the CIT(A)'s order, restoring the matter for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32391 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PATNA “SMC” BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 474/PAT/2024 Assessment Year: 2017-18 Mohammad Ali Imam ………….. Appellant C/o, Mohammad Ali Amam, Behind Sultanganj Thana, Sampatchak, Buxeria Tola, Sultanganj, Mahendru, Patna-800006. (PAN: AAEPI9333A) Vs. ITO, Ward-5(2), Patna .............. Respondent Appearances: Appellant represented by: Shri Prasoon Kr. Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 21.01.2025 ORDER Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the assessee against the order dated 30.05.2024 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2017-18. 2. The assessee in this appeal is aggrieved by the action of the lower authorities in making/confirming the addition of Rs. 12,17,000/- on account of unexplained cash deposits in the bank account. 3. At the outset, the Ld. Counsel for the assessee inviting our attention to the impugned orders of the Assessing Officer as well as of the Ld. CIT(A) has submitted that both the orders of the authorities below have been passed ex I.T.A. No.: 474/PAT/2024 Mohammad Ali Imam, AY : 2017-18 Page 2 of 3 parte of the assessee. The assessee has duly pleaded in the grounds of appeal that the assessee could not represent before the Ld. CIT(A) because the Ld. CIT(A) had issued notice of hearing during Covid-19/lock down period. Further, the Ld. Counsel representing the assessee namely Shri Sudhir Kumar Narayan during the said period was diagnosed with prostate cancer and that disease had occurred time and again and ultimately, he died on 09.06.2024. That due to the aforesaid circumstance, the assessee could not represent its case before the Ld. CIT(A). It has been pleaded that the assessee has a fair case on merits and that the assessee may be given an opportunity to bring the true and correct factual position before the lower authorities. 4. The Ld. DR, on the other hand, relied on the orders of the lower authorities. 5. Considering the aforesaid submissions of the Ld. AR of the assessee and in the interests of justice, in our view, the assessee should be given an opportunity to present his case before the Ld. CIT(A). In view of this, the impugned order of the Ld. CIT(A) is set aside. The matter is restored to the file of the Ld. CIT(A) for de novo adjudication on this issue. Needless to say, the Ld. CIT(A) will give proper opportunity to the assessee to present his case and if required, he may obtain remand report from the Assessing Officer and thereafter to decide the matter in accordance with law. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court. Sd/- Sd/- [Sanjay Awasthi] [Sanjay Garg] Accountant Member Judicial Member Dated: 21.01.2025 J.Dey (Sr. P.S.) I.T.A. No.: 474/PAT/2024 Mohammad Ali Imam, AY : 2017-18 Page 3 of 3 Copy of the order forwarded to: 1. Appellant : Mohammad Ali Imam 2. Respondent : ITO, Ward-5(2), Patna 3. CIT(A), NFAC, Delhi 4. CIT 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Patna Benches Patna "