SHAKEEL AHMAD SHEIKH,SRINAGAR V. INCOME TAX OFFICER WARD-3(3), SRINAGAR

ITA 682/ASR/2024

AI Insights

The case involves an appeal by Shakeel Ahmad Sheikh against the order of the CIT (A), NFAC, Delhi, which was based on the assessment order passed by the AO, Ward-3(3), Srinagar. The primary contention of the appellant was the lack of proper notice and opportunity to represent himself during the assessment and appellate proceedings. The appellant had made a cash deposit of Rs.14.49 lakhs in his bank account during the financial year 2011-12, which led to proceedings under section 148 of the Income Tax Act. The assessment was completed ex parte, and the additions made were confirmed by the CIT(A) in the absence of any representation from the appellant. The tribunal found that the appellant was not given proper notice of the hearing, as required, and thus remanded the case back to the CIT(A) for a fresh decision on merits after providing a proper opportunity of hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773734 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 16-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Keywords: Opportunity of being heard
• Section: 148; 143(3)

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. 682/Asr/2024 Assessment Year: 2012-13 Shakeel Ahmad Sheikh, Danpora Brane Nishat Srinagar. Jammu and Kashmir [PAN:-BEOPS6470M] (Appellant) Vs. ITO, Srinagar. (Respondent) Appellant by None Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 07.08.025 Date of Pronouncement 08.09.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act 1961, dated 21.10.2024 which has emanated from the order of the AO, Ward-3(3), Srinagar, dated 09/12/2019, passed u/s 143(3) r.w.s. 147 of the Act. Printed from counselvise.com I.T.A. No. 682/Asr/2024 Assessment Year: 2012-13 2 2. There are seven grounds of appeal taken by the assessee in Form No. 36 and the main contention of the assessee is that no notice of hearing has been received by the assessee and he has not been granted proper opportunity to represent the mater, neither before the AO nor before the ld. CIT(A). 3. The brief facts emerging from records are that the assessee has made cash deposit amounting to Rs.14.49 lakhs in his bank account during the F.Y. 2011-12 (relevant to A.Y. 2012-13). 3.1 Proceedings were initiated u/s 148 of the Act dated 30.03.2019 followed by notice u/s 142(1), against which there has not been any representation or any response from the assessee during the course of assessment proceedings. Ultimately, the assessment has been completed ex parte on a total income of Rs.16.37 lakhs (including an amount of Rs.14.49 lakhs on account of payment against credit cards bills). 4. The matter was carried in appeal before the first appellate authority and the said addition has been confirmed in absence of any representation from the assessee in course of appellate proceedings where notice has been issued on four different occasions as evident from the appellate order, ITBA portal. 5. In course of hearing before the tribunal, none was present on behalf of the assessee and no adjournment application has also been filed either. Considering the Printed from counselvise.com I.T.A. No. 682/Asr/2024 Assessment Year: 2012-13 3 statement of facts and grounds of appeal on record we proceed to dispose off this case after hearing the ld. DR. 6. The ld. DR relied on the order of the ld. CIT(A). 7. We have considered the materials on record and the grounds of appeal and are of the opinion that documentary evidences has not been filed in this case by the assessee proper opportunity of hearing has not been allowed by the ld. CIT(A), in as much as it is seen from appellate (order 6.1) that notice of hearing has been issued through ITBA portal and no notices has been issued to the e-mail id mentioned in Form 35 [e-mail]. From the grounds of appeal, it is evident that notice of hearing has not been received or served upon the assessee and as such, the appeal is dismissed for non-representation. 7.1 We are of the opinion that interest of justice will be served if the matter is remanded back to the files of the ld. CIT(A) for considering the matter afresh and to decide on the grounds of appeal contained in form no. 35 on merits of this case after allowing a reasonable opportunity of hearing to the assessee. The assessee is also directed to file all documentary evidences and submissions in support of his contention and to fully cooperate in appellate proceedings. 7.2 The assessee to be allowed reasonable opportunity of being heard and notice to be issued to the e-mail id as mentioned in Form 35. Printed from counselvise.com I.T.A. No. 682/Asr/2024 Assessment Year: 2012-13 4 8. We have not expressed any opinion on merits. 9. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 08.09.2025 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: (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 I.T.A. No. 682/Asr/2024 Assessment Year: 2012-13 5 Printed from counselvise.com "