SURINDER KAUR,PATIALA V. THE INCOME TAX OFFICER, DELHI

ITA 777/CHANDI/2024

AI Insights

The case involves an appeal by the Assessee, Surinder Kaur, against the order of the Ld. CIT(A)/NFAC, Delhi, which sustained an assessment order bringing an amount of Rs. 16,92,000 to tax as unexplained money under section 69A of the Income Tax Act for the Assessment Year 2016-17. The Assessee contended that the CIT(A) passed an ex-parte order without adequate opportunity for the Assessee to present her case, claiming that notices were not properly served. The Revenue argued that notices were sent to the email addresses provided by the Assessee. The Tribunal, after considering the submissions, decided to remit the case back to the CIT(A) for a fresh decision, ensuring the Assessee is given a fair opportunity to present her case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107701 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMANPREET KAUR; ADD
• Assessee Lawyers: VIPEN SETHI
• Section: 143(3); 69A

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश म. जोशी, Ɋाियक सद˟ BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 777/Chd/2024 िनधाŊरण वषŊ / Assessment Year : 2016-17 Surinder Kaur H.N. 235A, Opposite Gurbax Colony, Guru Nanak Nagar, Patiala बनाम The ITO Patiala ˕ायी लेखा सं./PAN NO: BEBPK1830E अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Vipen Sethi, Advocate राजˢ की ओर से/ Revenue by : Smt. Amanpreet Kaur, Add. CIT DR सुनवाई की तारीख/Date of Hearing : 23/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 23/01/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 15/05/2024 pertaining to Assessment Year 2016-17. 2. Briefly the facts of the case are that the assessment was completed under section 143(3) r/w 263 vide order dt. 28/03/2022 wherein an amount of Rs. 16,92,000/- has been brought to tax as unexplained money u/s 69A of the Act. Thereafter, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the said order on account of non-prosecution on behalf of the assessee. 3. Being aggrieved, the assessee is in appeal before us. 4. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to the assessee. It was submitted that the notices so issued by him has not been served on the assessee and therefore, the assessee was prevented by sufficient cause from attending to the 2 proceedings before CIT(A). It was further submitted that even on merits, no finding has been recorded by the ld CIT(A). It was accordingly submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation. 5. Per contra, the Ld. DR submitted that notices have been issued on the email ids provided by the Assessee and there have been sufficient opportunity given to the assessee and has relied on the order of the lower authorities. 6. After hearing both the parties and perusing the material available on the record, we find that the assessee deserves one more opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee. 7. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 23/01/2025 Sd/- Sd/- परेश म. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "