SATBIR SHARMA,PANIPAT V. INCOME TAX OFFICER, PANIPAT

ITA 4020/DEL/2025

AI Insights

The case involves an appeal by Satbir Sharma against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the addition made by the Income Tax Officer (ITO), Ward-4, Panipat, on account of cash deposits in Sharma's bank account for the Assessment Year 2012-13. The appeal was initially delayed by 171 days, but the delay was condoned based on the reasons provided in the condonation petition. The main issues in the appeal were the addition of the cash deposits and the validity of the reopening of the assessment. The Income Tax Appellate Tribunal (ITAT) found that the CIT(A) had decided the issue ex parte without proper adjudication on merits and thus restored the appeal for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716831 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: MANOJ KUMAR
• Keywords: Opportunity of being heard; Additional evidence; Reopening of assessment
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 4020/Del/2025 (Assessment Year: 2012-13) Satbir Sharma, H. No. 40/13, Bhatnagar Gali, Samalkha Distt. Panipat, Panipat, Haryana Vs. ITO, Ward-4, Panipat, Haryana PAN: CSBPS0914A Assessee by : Shri Manoj Kumar, Adv Revenue by: Shri Manoj Kumar, Sr. DR Date of Hearing 11/08/2025 Date of pronouncement 20/08/2025 O R D E R 1. The appeal in ITA No.4020/Del/2025 for AY 2012-13 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1069727892(1) dated 17.10.2024 against the order of assessment passed u/s 174 r.w.s. 143(3) of the Income-tax Act, 1961 dated 05.12.2019 (hereinafter referred to as ‘the Act’) by ITO, Ward-4, Panipat (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is a delay in filing of appeal by the assessee by 171 days before us. Considering the reasons adduced in the condonation petition supported with an affidavit placed on record, I am inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. The only issue to be decided on merits in this appeal is as to whether the learned CITA was justified in confirming the addition made on account Printed from counselvise.com Page | 2 of cash deposit made in the bank account in the facts and circumstances of the instant case. 4. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld CITA, I find that the ld CITA had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld CITA for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld CITA for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee on merits are allowed for statistical purposes. 5. The other grounds raised by the assessee challenging the validity of reopening of assessment are also restored to the file of ld CITA. The assessee is given liberty to file additional grounds and additional evidences, if any, in support of his contentions, which shall be duly considered by the ld CITA. The ld CITA is directed to pass a speaking order after taking into account all the evidences placed on record by the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20/08/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 20/08/2025 A K Keot Copy forwarded to Printed from counselvise.com Page | 3 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "