SHRI ARUN KUMAR,HARIDWAR V. ITO, HARIDWAR, HARIDWAR

ITA 137/DDN/2024

AI Insights

The case involves Arun Kumar, the appellant, who contested the orders of the lower tax authorities regarding an ex parte decision on his income tax assessment for the year 2015-16. The primary issue was the non-consideration of documents that purportedly justified a cash deposit of Rs. 25,90,500, claimed to be from the sale of land. The appellant argued that a communication gap with his tax consultant led to non-compliance and the subsequent ex parte order by the Assessing Officer (AO). The Income Tax Appellate Tribunal (ITAT) found merit in the appellant's argument and decided to remand the case back to the CIT(A) for a thorough re-examination with the new documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836301 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: TILAK RAJ
• Keywords: Set aside

Judgement Text

"ITA No. 137/DDN/2024 ARUN KUMAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.137/DDN/2024 िनधा रणवष /Assessment Year:2015-16 ARUN KUMAR S/o Shri Ram Pal Singh, Village Kutubpur, Garamerpur, Haridwar, S.O. Haridwar 249401, Uttarakhand, INDIA. PAN No.CHCPK6029C बनाम Vs. COMMISSIONER OF INCOME TAX, (NFAC, Delhi), Income Tax Office, Haridwar, Uttarakhand. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Tilak Raj, AR Revenue by Shri A.S. Rana, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 09.02.2026 उ\u000eोषणाक\bतारीख/Pronouncement on 11.02.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”), dated 05.08.2024, passed by Ld. CIT(A)-NFAC, Delhi. In this case, the Ld. AR pointed out that due to a communication gap between the assessee and his tax consultant, no compliance could be made before the Ld. AO and thus, an ex parte order was passed by him. The assessee could not succeed before the Ld. CIT(A) also as apparently the assessee could not submit any documents in support of his claim that the impugned cash deposit of Rs.25,90,500/- was made out of sale of land. Printed from counselvise.com ITA No. 137/DDN/2024 ARUN KUMAR 2 1.1 The assessee has challenged the action of the authorities below and also stated that there were several legal infirmities in the exercise of jurisdiction by the Ld. AO. 1.2 The Ld. DR relied on the orders of the authorities below. 2. We have carefully considered the rival submissions and have gone through the records before us. We find that the Ld. AR has filed considerable documents before us to justify the impugned amount. However, we find that such documents do not find any mention in the orders of the authorities below. On a query from the Bench, the Ld. AR stated that such documents could not be filed before any of the authorities below. Accordingly, in the interest of justice, we deem it fit to set aside the impugned order and remand the same back to the file of Ld. CIT(A) for fresh adjudication. The assessee would be at liberty to file any documents in his favour under Rule 46A and the Ld. CIT(A) would be at liberty to call for a remand report from the Ld. AO.The Ld. CIT(A) would also adjudicate on the legal issues raised by the assessee. 3. In the result, the appeal is allowed for statistical purpose. Order pronounced in the open court on 11.02.2026 Sd/- Sd/- (YOGESH KUMAR US) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11.02.2026 *Kavita Arora, Sr. P.S. Printed from counselvise.com ITA No. 137/DDN/2024 ARUN KUMAR 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "