RANDHIR KUMAR,BEGUSARAI V. ITO - WARD 2(2), BEGUSARAI

ITA 455/PAT/2024

AI Insights

The case involves Randhir Kumar, the appellant, who appealed against the order of the CIT(A) concerning the assessment year 2017-18. The primary grievance was the addition of Rs. 12,01,000 as unexplained cash deposits in the bank account of the assessee. The appeal was initially time-barred by 60 days, but the Tribunal condoned the delay after considering the application for condonation. The appellant argued that both the Assessing Officer and the CIT(A) had passed their orders ex parte without proper notice of hearing, which led to the appeal. The Departmental Representative supported the lower authorities' decisions. However, the Tribunal found merit in the appellant's plea for a fair hearing and thus set aside the CIT(A)'s order, remanding the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471228 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside
• Section: 144; 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.: 455/PAT/2024 Assessment Year: 2017-18 Randhir Kumar ………….. Appellant S/o, Ram Narayan Singh Bihat Tola, Khem Karanpur, Begusarai, Bihar-851135. (PAN: BKTPK9479B) Vs. ITO, Ward-2(2), Begusarai .............. Respondent Appearances: Appellant represented by: Shri Abhi Sarkar, AR Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01.2025 Date of pronouncing the order : 27.01.2025 ORDER Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the assessee against the order dated 22.02.2024 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 appeal of the assessee is time barred by 60 day. A separate application for condonation of delay has been filed. Considering the averments made in the said application and the shortness of the delay, we condone the delay in filing this appeal and the same is taken up for hearing. 3. The assessee is aggrieved by the action of the lower authorities in making/confirming the addition of Rs. 12,01,000/- on account of unexplained cash deposits in the bank account. I.T.A. No.: 455/PAT/2024 Randhir Kumar, AY : 2017-18 Page 2 of 3 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 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) did not serve any notice of hearing to the assessee. The assessee has also pleaded in his grounds of appeal that the Assessing Officer has also erred in not serving upon the assessee any notice of hearing and passed assessment order u/s. 144 of the Act. 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 on 27th January, 2025. Sd/- Sd/- [Sanjay Awasthi] [Sanjay Garg] Accountant Member Judicial Member Dated: 27.01.2025 J.Dey (Sr. P.S.) I.T.A. No.: 455/PAT/2024 Randhir Kumar, AY : 2017-18 Page 3 of 3 Copy of the order forwarded to: 1. Appellant : Shri Randhir Kumar 2. Respondent : ITO, Ward-2(2), Begusarai 3. CIT(A), NFAC, Delhi 4. CIT 5. DR), ITAT, Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Patna Benches Patna "