VIKAS SAXENA,JABALPUR V. ITO WARD 3(3) , SHRINAGAR

ITA 65/ASR/2024

AI Insights

The case involves an appeal by Vikas Saxena against the order of the CIT (A) NFAC, Delhi, which sustained an addition of Rs. 22.20 lacs to the assessee's income on account of cash deposits in a bank account. The primary contention was the lack of proper notice to the assessee's counsel, leading to an absence of representation during the initial hearing. The assessee argued that the source of the cash deposits was explainable and evidenced by the sale proceeds of two properties owned by his mother, which were deposited in a joint bank account. The Tribunal found that the documentary evidence provided by the assessee had not been examined by the Assessing Officer and required further verification and inquiry.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716588 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard

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. 65/Asr/2024 Assessment Year: 2011-12 Vikas Saxena, 49/B, Nehru Nagar, Ward North Civil Lines, Madhya Pradesh-482001 [PAN: AWZPS 0627G] (Appellant) Vs. Income Tax Officer, Ward 3(3), Srinagar (Respondent) Appellant by Respondent by : : Sh. Sudhir Sehgal, A.R. Sh. Charan Dass, Sr. D.R. Date of Hearing Date of Pronouncement : : 04.08.2025 18.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 22.12.2023 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward-3(3), Srinagar passed u/s 144/147 of the Act, 1961 dated 07.12.2018. Printed from counselvise.com 2 I.T.A. No. 65/Asr/2024 Assessment Year: 2011-12 2. The assessee has taken four grounds of appeal and the main issue rasied by the assessee is that the appeal has been dismissed without hearing and without adjudicating the grounds of appeal contained in Form-35, on merits of the case by sustaining an addition of Rs.22.20 lacs on account of cash deposit in bank account. 3. In course of hearing, the ld. AR of the assesee filed a short paper book and submitted that notice of hearing has never been issued in the proper e-mail id stated in Form No. 35 as [e-mail]. He pointed out that the notice has been issued in a different e-mail id under the name of [e-mail]. He further submitted that the assessee is medical officer and an ex-employee of Central Reserve Police Force and is mainly posted at different borders of the country and it was not possible for the assessee to have access over his email id and as such he has to rely fully and wholly on his appointed counsel and that is the reason why the email id of the counsel was mentioned in Form No. 35. But in absence of any notices on the said email id, proper representation could not be made. 4. He further submitted that the assessee and his mother was the holder of a joint bank account with SBI (A/c No. xxxxx13690) and the sale proceeds of two properties were received by mother of the assessee which has been deposited in the said bank account and in support of his contention he has filed copies of registered sale deeds Printed from counselvise.com 3 I.T.A. No. 65/Asr/2024 Assessment Year: 2011-12 by which such sales has been effected as proof of source of cash deposited in bank A/c. 5. He further submitted that the source of cash deposit is fully explainable and evidenced and has prayed for an opportunity of hearing. We find that the documentary evidences now submitted before us has not been examined by the A.O. and the said document needs to be verified and enquired upon. 6. As such, we are of the opinion that the matter should go back to the Assessing Officer for proper verification and necessary enquiries of all the documentary evidences that has been filed now and as such we set aside the matter back to the A.O. for fresh assessment. 7. We also direct the assessee to file all evidences before the A.O. to fully cooperate an assessment proceeding. 8. We have not expressed any opinion on merits of the case. 9. The assessee to be allowed reasonable opportunity of being heard. Printed from counselvise.com 4 I.T.A. No. 65/Asr/2024 Assessment Year: 2011-12 10. 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 18.08.2025 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 "