NAFE SINGH SHOKEEN,DELHI V. ITO,WARD-34(6), DELHI

ITA 4618/DEL/2024

AI Insights

The case involves Nafe Singh Shokeen, the appellant, who appealed against the order of the CIT(Appeal)/NFAC, Delhi, concerning the assessment year 2012-13. The primary contention was that the assessment order was passed under sections 147 and 144 of the Income Tax Act without proper notice to the assessee. The assessee argued that the email used by the CIT(A) was not his, and thus he did not receive any communication regarding the assessment. The Assessing Officer had initially reopened the case based on substantial cash deposits in the assessee's bank account, which were not reported in his income tax return for the relevant year. The CIT(A) had dismissed the assessee's appeal due to non-prosecution, leading to the current appeal before the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471520 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 148

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, ITA NO. 4618/Del/2024 A.YR. : 2012-13 NAFE SINGH SHOKEEN H.NO. 551, BAZITPUR THAKRAN, BAWANA, DELHI – 39 (PAN: AWCPS5310B) VS. ITO WARD 34(6), DELHI (APPELLANT) (RESPONDENT) Appellant by : Shri Nafe Singh Shokeen (In Person) Respondent by : Shri Sanjay Kumar, Sr. DR. Date of hearing : 18.02.2025 Date of pronouncement : 21.02.2025 ORDER The Assessee has filed the instant Appeal against the Order of the Ld. CIT(Appeal)/NFAC, Delhi dated 04.08.2023, relating to assessment year 2012-13 on the following ground:- 1. That the assessing officer and CIT(A) has erred in passing the assessment order u/s. 147 r.w.s. 144 of the Act without serving the notices on the assessee. The email mentioned by the CIT(A) is not belong to the assessee. 2. That the assessment order and appellate order were passed in violation of the principle of natural justice. 3. That the amount of cash deposited of Rs. 19,07,500/- in bank account is fully explained which is from known sources. 4. That your honour may allow me to submit all the copies of bank accounts and other evidences before your honour. 5. That I may allowed to add or alter any ground of appeal. 2. Brief facts of the case are that in this case, as per information available with the Assessing Officer, the assessee has deposited cash amounting to Rs. 19,07,000/- in savings accounts with Oriental Bank of Commerce. Thus, the assessee has made 2 | P a g e huge cash deposit in saving bank account during the year under consideration but did not file his return of income for AY 2012-13. Therefore, the case of the assessee was reopened for assessment u/s. 147 of the Act, after recording reasons and taking necessary approval u/s. 151 of the Act and accordingly, notice u/s. 148 of the Act dated 27.3.2019 was issued through the ITBA Module to assessee’s email. But the notices were remained uncomplied and accordingly, the assessment was made at Rs. 19,07,000/- u/s. 144 /147 of the Act by the making the addition of the same amount in the hands of the assessee. 3. Upon assessee’s appeal, Ld. CIT(A) dismissed the appeal of the Assessee on account of non-prosecution and confirmed the addition made by the AO. 4. Against the aforesaid order, Assessee is in appeal before me. 5. I have heard both the parties and perused the records. At the time of hearing Ld. Counsel for the assessee submitted that no notice was received by the Assessee, as a result thereof, assessment order passed u/s. 144 of the Act. He further submitted that assessee is suffering from chronic disease. He prayed that an opportunity may be granted to assessee to canvass his case before the AO. In view of the aforesaid facts and circumstances of the case and in the interest of justice, the issues in dispute are remitted back to the file of the AO for fresh consideration, after giving adequate opportunity of being heard to the assessee for which the Ld. DR has no objection. 6. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced on 21/02/2025. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER SR Bhatnagar Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar 3 | P a g e "