PAKIJA,MUKTSAR V. DEPUTY COMMISSIONER OF INCOME TAX, CC-3, LUDHIANA, LUDHIANA

ITA 818/CHANDI/2024

AI Insights

This case involves an appeal by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana, which pertained to the Assessment Year 2019-2000. The primary contention was the ex-parte order passed by the Ld. CIT(A) without adequate opportunity for the Assessee to present their case. The Assessee had previously faced additions to their income under sections 69 and 69A of the Income Tax Act, which they contested. The Income Tax Appellate Tribunal, Chandigarh, after considering the submissions and the circumstances of non-receipt of subsequent notices by the Assessee, decided to remit the matter back to the Ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107802 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJEET KAUR
• Assessee Lawyers: ASHWANI KUMAR; C.A
• Section: 143(3); 69A

Judgement Text

"आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH:PHYSICAL MODE ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 818/Chd/2024 िनधाᭅरण वषᭅ / Assessment Year : 2019-20 Pakija, Green Park Avenue, Malout- Bathinda Road Bye Pass, Muktsar, Punjab- 152026 बनाम The DCIT CC-3, Ludhiana ˕ायी लेखा सं./PAN NO: AYKPP6142L अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Ashwani Kumar, C.A राज᭭व कᳱ ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 06/01/2025 उदघोषणा कᳱ तारीख/Date of Pronouncement : 20/01/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 28/06/2024 pertaining to Assessment Year 2019-2000. 2. Briefly the facts of the case are that the assessment was completed under section 143(3) vide order dt. 28/07/2021 wherein the AO assessed the total income at Rs. 33,94,592/- by making addition of Rs 25,00,000/- u/s 69 and Rs 6,34,592/- under section 69A of the Act. Thereafter, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the said order on account of non-prosecution on behalf of the assessee. Being aggrieved, the assessee is in appeal before us. 3. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to the assessee. It was 2 submitted that though initial notices were received and assessee sought time to file necessary explanation /documentation, however, subsequent notices so issued by him were not served on the assessee and therefore, the assessee was prevented by sufficient cause for not attending to the proceedings before CIT(A). It was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation. 4. Per contra, the Ld. DR submitted that various notices have been served upon the assessee but assessee has failed to represent his case before the Ld. CIT(A). 5. After hearing both the parties and perusing the material available on the record, I find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. 6. In the result, appeal of the Assessee is allowed for statistical purposes. (Order pronounced in the open Court on 20/01/2025 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 20/01/2025 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "