VIPLESH MONGA,GURUHARSAHAI V. DCIT CENTRAL CIRCLE-1, LUDHIANA

ITA 632/CHANDI/2023

AI Insights

This case involves an appeal by the Assessee, Viplesh Monga, against the order of the Ld. CIT(A)-5, Ludhiana, which sustained the assessment order made by the Assessing Officer (AO) under section 143(3) of the Income Tax Act. The AO had assessed a sum of Rs 32,86,316 as unaccounted business receipts for the Assessment Year 2019-20, resulting in an assessed income of Rs 61,58,760. The CIT(A) upheld this decision due to non-prosecution by the assessee. The Tribunal, noting the absence of any appearance or adjournment application from the assessee and the ex-parte nature of the CIT(A)'s order, decided to set aside the case to the CIT(A) for a fresh decision on merits, emphasizing the need for substantial justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107734 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Keywords: Business income

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL 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. 632/Chd/2023 िनधाŊरण वषŊ / Assessment Year : 2019-20 Viplesh Monga, Prop M/s Rydhem DJ Systems, Guruharsahai, Punjab-152022 बनाम The DCIT Central Circle-1 Ludhiana ˕ायी लेखा सं./PAN NO: AANFB2372H अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : None(Adj. Application) राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/01/2025 उदघोषणा की तारीख/Date of Pronouncement : 20/01/2025 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 30/08/2023 pertaining to Assessment Year 2019-2000. 2. Briefly the facts of the case are that the assessment was completed u/s 143(3) vide order dated 30/09/2021 wherein the AO brought to tax a sum of Rs 32,86,316/- as unaccounted business receipts and assessed income was determined at Rs 61,58,760/-. Against the order of the AO, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the order of the AO on account of non-prosecution. 3. Against the said order, the assessee is in appeal before us. None has appeared on behalf of the assessee nor was any adjournment application filed. Given that an ex-parte order has been passed by the Ld. CIT(A) and no finding has been recorded on merits of the case, it was decided that no useful purpose 2 would be served in adjourning the matter any further and after hearing the Ld. Senior DR who has not raised any specific objection where the matter is set aside to the file of the Ld. CIT(A) and keeping in view the principle of substantial justice, we believe that the assessee deserve one more opportunity to come forward and furnish necessary explanation and supporting documentation. The matter is hereby set-aside to the file of the ld CIT(A) to decide the same afresh on merits as per law after providing reasonable opportunity to the assessee. 4. Needless to say, the assessee is hereby directed to attend to the appellate proceedings and to file requisite information/documentation as so directed and/or as advised, and in an event, where the conduct of the assessee remain non-cooperative/non-compliant, the appellate authority is at liberty to decide the matter as per law. 5. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 20/01/2025 Sd/- Sd/- परेश म. जोशी िवŢम िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) Ɋाियक सद˟ / JUDICIAL MEMBER लेखा सद˟/ ACCOUNTANT MEMBER AG आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "