SANDEEP SINGH,NAWANSHAHR V. INCOME TAX OFFICER, NAWANSHAHR

ITA 448/ASR/2024

AI Insights

This case involves an appeal by the assessee, Sandeep Singh, against the order of the ld. CIT (A), NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal originated from an order by the AO, Ward, Nawanshahr, under sections 147 read with section 144 of the Act, concerning the assessment year 2012-13. The primary contention in the appeal was the alleged failure of the first appellate authority to provide adequate opportunity of hearing and the confirmation of the AO's action in framing the assessment order without complying with the mandatory conditions under sections 144, 148, and 151 of the Act. The tribunal noted the absence of representation from the assessee during the hearing and the filing of an adjournment application instead. The tribunal decided to remand the matter back to the CIT(A) for a detailed examination on merits, emphasizing the need for a fair hearing and adherence to procedural requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777966 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 10-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 448/Asr/2024 Assessment Year: 2012-13 Sandeep Singh, Vill. Durgapur P.O.Kulam, Tehsil Nawanshahr, Punjab. [PAN:-DEUPS8165D] (Appellant) Vs. ITO, Ward, Nawanshahr. (Respondent) Appellant by None (Adjournment Application) Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 09.09.025 Date of Pronouncement 07.10.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 19.01.2024 which has emanated from the order of AO, Ward, Nawanshahr, passed u/s 147 r.w.s. 144 of the Act, vide order dated 11.11.2019. 2. Condonation of delay: It is pointed out by the Registry that this appeal is filed belatedly by 144 days. Printed from counselvise.com 2 I.T.A. No. 448/Asr/2024 Assessment Year: 2012-13 3. The grounds of appeal taken by the assessee in form no. 36 are as under: “1. That the order passed by the Hon’ble CIT(A) dated 19.01.2024 is’ against the law and facts of the case. 2. Thal having regard to the facts and circumstances of the ease. Hon’ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144 r.w.s 147of the Act and without complying with the mandatory conditions us 144 148 151 as envisaged under the Income Tax Act. 1961. 3. That having regard to the facts and circumstances of the case. Hon’ble CIT (A) has erred in law and on facts in confirming the action of Ld. AO in passing order without giving adequate opportunity of hearing. 4. Thal having regard to the facts and circumstances of the ease. Hon'ble (11(A) has erred in law and on facts in confirming the action of Id. AO in making an addition of Rs. 28,14,000 -. on account of cash deposits in bank account, without considering the facts of the case and without observing the principles of natural justice. 5. That the appellant craves the leave to add. modify, amend or delete any of the grounds of appeal the lime of hearing and all the above grounds are without prejudice lo each other.” Printed from counselvise.com 3 I.T.A. No. 448/Asr/2024 Assessment Year: 2012-13 4. There are five grounds of appeal taken by the assessee and one of the grounds agitated upon is that the first appellate authority has not allowed sufficient opportunity of hearing to the assessee tot explain his case. 5. Brief facts of the case are that the assessee has deposited an amount of Rs.28.14 lakhs in his bank account during the F.Y. 2011-12(relevant to the year under appeal) and in absence of any response to various notices issued by the department and in failure to explain the source of cash deposit in bank account the assessment has been completed on a total income of Rs.30.33 lakhs (which include an amount of Rs.28.14 lakhs being the cash deposit in bank plus the returned income of Rs.1,75,000/-). 6. The matter was carried in appeal and the ld. first appellate authority has dismissed the same in absence of any response to notice of hearing issued to the assessee from the office of the ld. First appellate authority on 3 (three) separate dates, through e-mail [e-mail] . 7. During the course of hearing before the tribunal there was no representation on the part of the assessee or his counsel and only an adjournment application has been filed by his ld. AR for adjournment of hearing. 8. The ld. DR is present in the court. Printed from counselvise.com 4 I.T.A. No. 448/Asr/2024 Assessment Year: 2012-13 9. We find that the appeal has not been adjudicated on merits on the ground contained in the form 35 and the first appellate authority has dismissed the appeal for non-representation. As such, we are of the opinion that no purpose will be served by adjourning this case, and we remand the matter back to the file of the ld. CIT(A) for adjudication on the ground contained in form 35 on merits of the case and we also direct the assessee to file all documentary evidences and submissions in support of his contention and to fully cooperate in appellate proceedings. 9.1 The assessee will be allowed reasonable opportunity of being heard and notice to be issued as per provisions of section 282 of the Act, and also to the e-mail id provided in form 35. 9.2 As a result, the appeal of the assessee is allowed for statistical purposes. 10. We have not expressed any opinion on merits of the case. 11. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 07.10.2025 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DASGUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: Printed from counselvise.com 5 I.T.A. No. 448/Asr/2024 Assessment Year: 2012-13 (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order Printed from counselvise.com "