SAMAR PRAMANICK,NADIA V. I.T.O., WARD - 4(1), NADIA

ITA 2086/KOL/2024

AI Insights

The case involves Samar Pramanick, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) concerning the Assessment Year 2017-18. The primary grievance was the addition of Rs. 1,76,29,470 under section 69A of the Income Tax Act, 1961, attributed to unexplained cash deposits in the bank account of the assessee. Both the initial assessment and the CIT(A)'s order were passed ex parte, which the appellant contested, seeking an opportunity to present the factual aspects of the case. The Tribunal, considering the submissions, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470951 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 250; 69A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 2086/KOL/2024 Assessment Year: 2017-18 Samar Pramanick … Appellant Ganguly Bagan, Pramanick Para Lane, Ghurni, Nadia, West Bengal-741103. (PAN: AOSPP1782Q) Vs. ITO, Ward-41(1), Nadia ... Respondent Appearances: Appellant represented by: Shri Anil Kochar, Advocate Respondent represented by: Shri Chandan Das, Addl. CIT, Sr. DR 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 23.08.2024 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 is aggrieved by the action of the lower authorities in making/confirming the addition of Rs. 1,76,29,470/- u/s. 69A of the Act on account of cash deposits in the bank account. 3. At the outset, the Ld. Counsel for the assessee inviting our attention to the impugned order of the Ld. CIT(A) has submitted that the order of the Ld. CIT(A) has been passed ex parte of the assessee. The assessee has duly pleaded in the grounds of appeal that the Ld. CIT(A) has erred in dismissing the appeal without providing any opportunity of hearing to the assessee to I.T.A. No.: 2086/Kol/2024 Samar Pramanick, AY : 2017-18 Page 2 of 2 explain the factual aspect of the case. The assessee has also pleaded that the order of the Assessing Officer is also an ex parte order passed u/s. 147 r.w.s. 144 r.w.s. 144B 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 Assessing Officer. In view of this, the impugned order of the Ld. CIT(A) is set aside. The matter is restored to the file of the Assessing Officer for de novo adjudication on this issue. It is directed that the Ld. Assessing Officer will issue notice upon the assessee both the physical and electronic form. The assessee will promptly participate in the assessment proceedings in receipt of notice. 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.) Copy of the order forwarded to: 1. Appellant : Shri Samar Pramanick 2. Respondent : ITO,Ward-41(1), Nadia 3. CIT(A), NFAC, Delhi 4. CIT 5. DR), ITAT, Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar, ITAT, Kolkata "