SHRI VARINDER PAL,AMRITSAR V. INCOME TAX OFFICER WARD -4(4), AMRITSAR

ITA 139/ASR/2024

AI Insights

The case involves an appeal by Shri Varinder Pal against the order of the CIT(A) National Faceless Appeal Centre, Delhi, which dismissed his appeal for non-appearance or non-submission. The original assessment was made by the Income Tax Officer, Ward 4(4), Amritsar, under sections 147 and 144 of the Income Tax Act, 1961, due to a cash deposit of Rs.31.86 lacs in the assessee's bank account during the financial year 2011-12. The Tribunal found that the first appellate authority did not consider the assessee's submissions made online and did not adjudicate the case on merits. Consequently, the Tribunal remanded the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713004 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 148; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 139/Asr/2024 Assessment Year: 2012-13 Shri Varinder Pal, 132, New Golden Avenue, Panj Peer, Near Park, Amritsar 143001, Punjab [PAN: AMDPP 3889R] (Appellant) Vs. Income Tax Officer, Ward 4(4), Amritsar Aayakar Bhawan, the Mall, Amritsar 143001 (Respondent) Appellant by Respondent by : : Sh. Hemant Srivastava, Adv. Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 15.07.2025 28.07.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 25.01.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the A.O., Ward 4(4), Amritsar dated 30.11.2019 passed u/s 147 r.w.s 144 of the I.T. Act, 1961. Printed from counselvise.com 2 I.T.A. No. 139/Asr/2024 Assessment Year: 2012-13 2. Brief facts of the case are that the assessee has deposited an amount of Rs.31.86 lacs in cash in his bank account during the financial year 2011-12 on the basis of which proceedings has been initiated by issuing of notice u/s 148 on 24.03.2019 after necessary approval from higher authorities. In absence of any compliance, on the part of the assessee, to all subsequent notices issued from the department, assessment was completed u/s 144/147 of the Act on a total income of Rs.33.75 lacs. 3. The matter was carried in appeal before the ld. first appellate authority where the appeal has been dismissed for non appearance or non submissions. 4. The assessee has taken 9 (nine) grounds of appeal in Form No. 36 but all these grounds relates mainly to the fact that the ld. first appellate authority has dismissed the appeal without considering the submissions filed by the assessee in course of appellate proceedings on 25.01.2024. It is also seen from the appellate order that notices of hearing has been issued on seven separate dates requesting the assessee for compliance but notices has been issued in ITBA Portal and there is no evidence whether notices has been issued in the e-mail id as stated in Form No. 35. It is also seen that the last hearing date was stipulated on 01.01.2024 against which the assessee has claimed to have made submission in the online portal which has never Printed from counselvise.com 3 I.T.A. No. 139/Asr/2024 Assessment Year: 2012-13 been considered by the ld. first appellate authority before disposing of the appeal. Moreover, it is also seen that the ld. first appellate authority has not adjudicated the case on merits and grounds contained in the Form 35. 5. In course of hearing, the ld. AR of the assesse prayed for an opportunity of being heard before the ld. first appellate authority and requested for remand of the case for fresh consideration of all documentary evidences in support of his contention. 6. We have heard the rival submissions and considered the materials on record and we find that interest of justice will be served if we remand the matter back to the file of the ld. first appellate authority for adjudication on merits of the case after considering the reply of the assessee (which is supposed to have been filed on 25.01.2024) and after considering all other materials on record. The assessee is also directed to fully cooperate in the appellate proceedings and to submit all necessary documents and explanations in support of his contention. 7. We have not expressed any opinion on merits of the case and all legal issues are kept open. Printed from counselvise.com 4 I.T.A. No. 139/Asr/2024 Assessment Year: 2012-13 8. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 28.07.2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "