SANDEEP NANDAL,HARYANA V. ITO, WARD-34(5), DELHI

ITA 4825/DEL/2025

AI Insights

The case involves an appeal by the assessee, Sandeep Nandal, against the order of the ld. CIT(A)/NFAC, New Delhi, for the Assessment Year 2019-20. The primary contention in the appeal was the confirmation of additions made by the CIT(A) under sections 69C and 69A of the Income Tax Act, 1961, totaling Rs. 1,06,58,558 for unexplained import purchases and cash deposits, along with Rs. 1,00,000 for unexplained rent paid. The CIT(A) had previously noted the assessee's failure to respond to multiple notices, leading to a decision without merit consideration. The assessee's counsel requested a remand due to these non-responses being caused by unavoidable circumstances. The Departmental Representative supported the lower authorities' decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786596 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Appeal Filed On: 06-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRASKASH
• Assessee Lawyers: PRAVEEN KUMAR
• Keywords: Principle of natural justice
• Section: 69C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTNAT MEMBER ITA No.4825/Del/2025 [Assessment Year: 2019-20] Sandeep Nandal, 194 Udesipur (163), Sonipat, Haryana-131102 Vs ITO, Ward-34(5), Assessment Unit, Income Tax Department. Civic Centre, New Delhi-110002 PAN-EXWPS6870R Assessee Revenue Assessee by Shri Praveen Kumar, CA Revenue by Shri Om Praskash Sr. DR. Date of Hearing 19.11.2025 Date of Pronouncement 19.11.2025 ORDER PER KRINWANT SAHAY, AM, Appeal in this case has been filed by the assessee against the order dated 10.06.2025 of the ld. CIT(A)/NFAC, New Delhi, for Assessment Year 2019-20. 2. The assessee has raised following grounds of appeal:- 1. On the facts and circumstances of the case, the order passed by the learned CIT (A) is bad, both in the eye of law and on the facts. 2. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in confirming addition of Rs.86,58,058/- on account of unexplained import purchase u/s 69C of the Income Tax Act. Printed from counselvise.com 2 ITA No.4825/Del/2025 3. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in confirming addition of Rs. 19,90,500/- on account of unexplained cash deposit u/s 69A of the Income Tax Act, 1961. 4. On the facts and circumstances of the case, the learned CIT (A) has erred both on facts and in law in confirming addition of Rs. 1,00,000/- on account of unexplained rent paid u/s 69C of the Income Tax Act, 1961. 5. On the facts and circumstances of the case, the learned CIT (A) has erred in law in confirming addition without deciding the appeal on merits. 3. The ld. CIT(A) in his appellate order, observed that the seven opportunities were given to the assessee but the assessee did not respond to the notices issued and no written submission was filed nor anybody appeared on behalf of the assessee. The ld. Counsel for the assessee requested that since unavoidable reasons, the assessee could not respond to the notices issued by the ld. CIT(A). Therefore, the matter should be remanded back to the file of the ld. CIT(A). 4. Per Contra, ld. DR relied upon the orders of the authorities below. 5. We have considered the findings given by Assessing Officer and the ld. CIT(A). We have considered the arguments of the ld. Counsel for the assessee as well as that of ld. DR. We feel that the in order to give the natural justice to the assessee, the matter should be decided on merit. Accordingly, we are inclined to remand this issue to the file of the Ld. CIT(A) with a direction to pass the order on merit in accordance with law after giving opportunity to the assessee. Accordingly, this appeal is remanded back to the file of the ld. CIT(A) Printed from counselvise.com 3 ITA No.4825/Del/2025 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19th November, 2025. Sd/- Sd/- [ANUBHAV SHARMA] [KRINWANT SAHAY] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.11.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "