RAMAKANT PAREEK,DELHI vs. DCIT CENTRAL CIRCLE-30, DELHI

The appeal of the assessee is against order dated 13.01.2025 of Learned Commissioner of Income Tax (Appeals)-30, New Delhi(hereinafter referred as “the Ld. CIT(A)”) under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising out of assessment order dated 13.03.2023 of the Learned Deputy Commissioner of Income Tax, New Delhi (hereinafter referred as “the Ld. AO”) under Section 153C read with section 143(3) of the Act for assessment year 2021-22.

Brief facts of the case are that original return was filed on 08.12.2021 declaring income of Rs.8,83,040/-. A search and seizure operation under Section 132 of the Act was conducted on 26.10.2020 in cases of Sanjay Jain & Mehta Group at various residential and business premises. During the course of search, two sets of books of tally were found (Annexure A-31). The set of tally data which contains the receipt and expenditure in cash. The case was centralized to Central Circle-30, New Delhi as per order under Section 127 of the Act by Ld. PCIT, Delhi-12 dated 13.12.2022. Notice under Section 153C of the Act dated 13.01.2023 was issued. The assessee filed his ITR on 24.01.2023. Notice under Section 143(2) dated 22.02.2023 was issued. Notices under Section 142(1) of the Act along with questionnaire were issued on 14.12.2022 on 22.02.2023. Assessee filed replies to the notices on 25.02.2023 and 28.02.2023 without related documents. Another notice under Section 142(1) dated 22.02.2023 was issued. On completion of proceedings, Ld. AO vide order dated 13.03.2023 made addition of Rs.5,49,787/-.

Against order dated 13.03.2023 of Ld.AO, appellant/assessee preferred appeal before Ld. CIT(A) which was dismissed vide order dated 13.01.2025.

Being aggrieved, appellant/assessee preferred present appeal.

Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(A) passed ex parte order in violation of principles of natural justice. The matter may be restored to the file of Ld. CIT(A).

Learned Authorised Representative for the Revenue submitted that appellant failed to comply with four notices for hearing.

From examination of record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(A) issued four notices for hearing to the assessee. The Assessee failed to appear. Ld. CIT(A) vide ex parte order dated 13.01.2025, dismissed the appeal. The Assessee has prayed restoration of matter to the file of Ld. CIT(A). In view of above material facts, in the interest of justice, it is considered expedient to set aside the order of Ld. CIT(A) and restore the matter to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair and reasonable opportunity of hearing to appellant/assessee. 8. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 19TH August, 2025. Sd/- Sd/- (S RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20 August, 2025. Mohan Lal