SIDDHARTHA DEV,GURGAON V. ACIT CIRCLE 70(1), NEW DELHI, NEW DELHI

ITA 1098/DEL/2024

AI Insights

The case involves Sidhartha Dev, the Appellant, who appealed against the order of the Commissioner of Income Tax Appeals/National Faceless Appeal Centre (CIT(A)/NFAC) which dismissed his earlier appeal concerning an assessment order that added Rs. 18,54,475 to his income under Section 69A of the Income Tax Act. The primary contention of the Appellant was the lack of opportunity to present his case in the lower proceedings, which he argued led to an arbitrary decision. The Respondent, ACIT, countered that sufficient opportunities were provided but the Assessee failed to participate or provide necessary evidence. The Tribunal found merit in the Assessee's claim of insufficient hearing and remanded the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397043 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: DEVRAJ SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 147; 143(3)

Judgement Text

"1 ITA No. 1098/Del/2024 Saidhartha Dev Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 1098/DEL/2024 (A.Y. 2012-13) Sidhartha Dev C-5/5, 1st Floor, Ardee City, Sector-52, Gurgaon, Haryana 122001 PAN: AFXPD220M Vs. ACIT Circle 70(1) Room No. 305, Pratyaksh Kar Bhawan, Civic Centre, New Delhi Appellant Respondent Assessee by Advocate Devraj Sharma and Advocate Sarthak Asthana Revenue by Sh. Manish Gupta, Sr. DR Date of Hearing 27/05/2025 Date of Pronouncement 27/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax Appeals/National Faceless Appeal Centre [‘Ld. CIT(A)/NFAC’ for short] dated 20/10/2023 pertaining to the Assessment Year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 24/12/2019 under Section 143(3) of the Actr.w.Section 147 of the Act by assessing the total income of Rs. 65,56,970/- by making an addition of Rs. 18,54,475/-u/s 69A of the Act. Aggrieved by the assessment order dated 24/12/2019,the Assessee preferred an appeal before the Ld. CIT(A).The Ld.CIT(A) vide order dated 22/02/2024 2 ITA No. 1098/Del/2024 Saidhartha Dev Vs. ACIT dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. The Ld. Assessee's Representative vehemently submitted that both the Lower Authorities has not provided opportunity of being heard to the Assessee to present his case and in an arbitrary manner the impugned orders have been passed, thus sought for remanding the matter to the file of the A.O. 4. Per contra, the Ld. Department's Representative submitted that even after providing sufficient opportunities, the Assessee has not participated in the appellate proceedings and not produced any evidence with regard to source of cash deposit of Rs. 18,54,475/-. Therefore, sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Considering the fact that the Ld. A.O. has not provided sufficient opportunity to the Assessee to prove the source of cash deposit made by the Assessee and even the order of the Ld. CIT(A) being passed ex-parte, in the interest of natural justice, we remand the matter to the file of the Ld. A.O. with a direction to frame the de-novo assessment in accordance with law after providing opportunity of being heard to the Assessee. The Assessee is also directed to participate in the assessment proceedings and the liberty is reserved to the Assessee to produce any/all documents in support of his contentions. 3 ITA No. 1098/Del/2024 Saidhartha Dev Vs. ACIT 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 27thMay, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-27.05.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI "