SUNIL MOMBHAI TARIA,RAJKOT V. ITO WARD 1(2)(2), RAJKOT

ITA 362/RJT/2024

AI Insights

The case involves Sunil Mombhai Taria, the appellant, who contested an addition of Rs. 13,77,500 as unexplained money under section 69A read with section 115 BBE of the Income Tax Act, 1961. The addition was initially made by the Assessing Officer following a limited scrutiny due to cash deposits during the demonetization period. The appellant's appeal to the CIT(A) was dismissed due to non-compliance with notice requirements, which the appellant attributed to illiteracy and lack of physical service of notices. The Tribunal, acknowledging the appellant's difficulties and the lack of objection from the respondent, decided to remand the case for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33872 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-11-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 22-05-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: VIRAJ KAPURIA; LD
• Keywords: Opportunity of being heard
• Section: 147; 143(3); 13; 69A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.362/RJT/2024 Assessment Year: (2017-18) (Hybrid Hearing) Sunil Mombhai Taria Momai Krupa, Sadar Baxar Main Road, Beldar Street, B/h. Sangam Chiki, Rajkot - 360001 Vs. The ITO, Ward-1(2)(2), Aayakar Bhawan, Race course ring road, Rajkot - 360001 \u000bथायीलेखासं./जीआइआरसं./PAN/GIR No.: ADRPT3298D (Appellant) (Respondent) आदेश / O R D E R PER SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER: Appellant by : Shri Viraj Kapuria, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 13/11/2024 Date of Pronouncement : 29 / 11 /2024 Captioned appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld.CIT(A)”] vide order dated 19/03/2024, which in turn assessment order passed by Assessment Unit, Income Tax Department / Assessing Officer under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”) 2. Grounds of appeal raised by the assessee are as followed: 1) The Learned AO has erred in law as well as fact in making addition of Rs. 13,77,500/- on account of unexplained money u/s. 69A r.w.s. 115 BBE of Income Tax Act, 1961. 2) The order passed u/s. 143(3) by Learned Assessing Officer and confirmed by Hon’ble Addl./JCIT (A)-6 is unjustified and bad in law. 3. Brief facts of the case: 1) The income tax return for the year under reference was filed on 28.02.2018 declaring total income of Rs. 3,08,260/- after claiming deduction under chapter VI-A of the IT Act of Rs. 20,243/-. Subsequently, the case was selected for limited scrutiny through CASS for the reason “ Cash deposited during demonetization period”. Accordingly, the assessment order was passed u/s. 143(3) of the IT Act on 26.11.2019 by making addition of Rs. 13,77,500/- on account of unexplained money u/s. 69A of the IT Act. 4. The assessee filed an appeal against the order dated 26.11.2024 before the Ld. CIT(A). Ld. CIT(A) has disposed the appeal on 19.03.2024 observing that the five notice for dated of hearing issued of the appellant but the appellant has not given submission till date. If the response of the notice issued by the Ld. CIT(A). The appeal has been disposed on the basis of in support of this claim in this appeal against the impugned order dated 19.03.2024. 5. The appellant has filed an appeal before us. 6. On hearing of the case, the Ld. AR of the appellant has submitted that the petitioner could not complied to the notice issued by the Commissioner of Income tax because they have not physical served and the assessee illiterate person could not excess the web site of the department. Petitioner was remain un-presented before the Ld. CIT(A). Ld. AR prayed for an opportunity to be heard, may kindly be granted. 7. On the contrary, the Ld. DR the petitioner doing the business of milk selling in the market and the assessee deposited cash of Rs. 13 lakh. However, Ld. DR has not objected to prayer of the assessee. 8. We have heard both the parties and perused the documents available on record. We have noted that the notices issued by the Ld. CIT(A) for hearing of the case. That since the appellant was negligent in complying with the notice issued by the Ld. CIT(A). Therefore, a cost of Rs. 5000 is imposed on the appellant which is to be deposited with Prime Minister Relief fund within the 15 days from the date of Tribunal. Therefore, we are of the view that one more opportunity should be given to the assessee to present his case before lower authority. Hence, we set-aside the order of Ld. CIT(A) and remand the matter back to the file of the LD. CIT(A) for fresh adjudication on merit after giving an opportunity to be heard and the assessee is further directed to file the relevant documents. 9. In the result, appeal of the assessee allowed for statistical purpose. Order is pronounced on 29/11/2024 in the Open Court. Sd/- Sd/- (DR. ARJUN LAL SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot COPY \u0014दनांक/ Date: 29 /11 /2024 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT (A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6 . Guard File. By Order, Assistant Registrar/Sr. PS/P ITAT, Rajkot "