SUNIL KUMAR,GURGAON V. WARD 4(3), GURGAON

ITA 4848/DEL/2024

AI Insights

This case involves an appeal by Shri Sunil Kumar against the order of the CIT(A)/NFAC, Delhi, dated 20.08.2024, pertaining to the assessment year 2017-18. The primary grievance of the assessee was that neither the Assessing Officer nor the CIT(A) adequately considered the materials on record, specifically the bank statements for deposits and the authenticated ledger account of the Gujarat Co-operative Milk Marketing Federation Ltd. The Tribunal, after hearing the Departmental Representative and perusing the case records, decided to restore the matter to the Assessing Officer for a thorough examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778147 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Appeal Filed On: 18-10-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSHIL KUMAR KULHERI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4848/DEL/2024 [A.Y 2017-18] Shri Sunil Kumar Vs. The I.T.O 157, Sikohpur, Naurangpur Ward – 4(3) Gurgaon, Haryana Gurgaon PAN: CWWPK 7694 A (Appellant) (Respondent) Assessee By : None Department By : Shri Sushil Kumar Kulheri, Sr. DR Date of Hearing : 29.09.2025 Date of Pronouncement : 08.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 20.08.2024 pertaining to A.Y 2017-18. 2. None appeared for and on behalf of the assessee. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the Case records were carefully perused. 3. At the very outset, we find from a perusal of the grounds of appeal that the assessment has been completed u/s 144 of the Income-tax Act, Printed from counselvise.com 2 ITA No. 4848/DEL/2024 [A.Y 2017-18] Sunil Kumar 1961 [the Act, for short] and the grievance of the assessee is that neither the Assessing Officer nor the ld. CIT(A) have considered the materials on record. It is the say of the assessee that neither the AO nor the CIT(A) properly examined the Bank statements for deposits or the authenticated ledger account of the Gujrat Co-operative Milk Marketing Federation Ltd. 4. The ld DR did not raise any serious objection or controverted the facts emanating from the records. 5. We find that the AO and the CIT(A) should have given sufficient and adequate opportunity to the assessee to explain his case. We are, therefore, of the considered view that in the interest of justice and fair play, the issue of addition u/s 69A be restored to the file of the ld. Assessing Officer for proper examination and adjudication. The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities. Printed from counselvise.com 3 ITA No. 4848/DEL/2024 [A.Y 2017-18] Sunil Kumar 6. In the result, appeal of assessee in ITA No. 4848/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 08.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08th OCTOBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com 4 ITA No. 4848/DEL/2024 [A.Y 2017-18] Sunil Kumar Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "