RAM AVTAR GUPTA,MANDI GOBINDGARH V. INCOME TAX OFFICER, WARD-I, MANDI GOBINDGARH

ITA 986/CHANDI/2024

AI Insights

This case involves an appeal by the Assessee, Ram Avtar Gupta, against the order of the Ld. CIT(A)/NFAC, Delhi, which sustained an addition of Rs. 33,43,860 to the assessee's income, being 2% of total bank credits, under section 144 r.w.s 147 of the Income Tax Act, 1961. The appeal was initially delayed by 26 days but was admitted for adjudication. The Assessee argued that the CIT(A) decided the matter ex-parte due to non-prosecution without allowing further opportunity to present necessary documents. The Ld. DR contended that sufficient opportunities had been provided. The Tribunal, prioritizing substantial justice, decided to remit the matter back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107804 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR; ADDL
• Assessee Lawyers: TEJMOHAN SINGH
• Section: 144

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. 986/CHD/2024 िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Ram Avtar Gupta, C/o Tejmohan Singh, Advocate # 527, Sector 10-D, Chandigarh बनाम The ITO Ward-1, Mandi Gobindgarh ˕ायी लेखा सं./PAN NO: AINPG4738L अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज᭭व कᳱ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl, CIT, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 05/02/2025 उदघोषणा कᳱ तारीख/Date of Pronouncement : 19/02/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 26/06/2024 pertaining to Assessment Year 2012-13. 2. At the outset, it is noted that there is a delay of 26 days in filing the present appeal. After considering the material available on the record, the delay is hereby condoned and the appeal of the assessee is admitted for adjudication. 3. Briefly the facts of the case are that the assessment in this case was completed under section 144 r.w.s 147 of the Income Tax Act, 1961 vide order dt. 28/12/2019 wherein addition of Rs. 33,43,860/- , being 2% of total bank credits was made in the hands of the assessee. 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. 2 4. Being aggrieved, the assessee is in appeal before us. During the course of hearing, the Ld. AR submitted that given that the assessment proceedings were completed u/s 144, the assessee had sought time to collect certified copies of proceedings, documents from the JAO in order to prepare and respond to the notices, however, the ld CIT(A) without allowing further opportunity has decided the matter ex- parte qua the assessee. 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. 5. Per contra, the Ld. DR submitted that there have been sufficient opportunity given to the assessee. 6. 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. 7. In the result, appeal of the Assessee is allowed for statistical purposes. (Order pronounced in the open Court on 19/02/2025 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 19/02/2025 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "