MANJU DEVI BAGARIA,ROURKELA vs. ITO WARD-1, ROURKELA

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.243/CTK/2023 (ननधाारण वषा / Assessment Year : 2013-2014) Manju Devi Bagaria, Vs ITO, Ward-1, Rourkela KK-24, Civil Township, Rourkela PAN No. :ABBPB 8915 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agarwalla, CA राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr.DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.06.2023, passed in ITBA/NFAC/S/250/2023-24/1053823281(1), for the assessment year 2013-2014. 2. It was submitted by the ld. AR that the appeal filed by the assessee against the assessment order has been disposed off by the ld. CIT(A) without hearing the assessee. It was the prayer that the assessee may be granted another opportunity of being heard. 3. In reply, ld. Sr. DR submitted that the assessee had been granted sufficient opportunities by the ld. CIT(A) and the assessee has not produced the evidence before the ld. CIT(A). Consequently, the ld. CIT(A)

2 ITA No.243/CTK/2023 had adjudicated the issue considering the evidence as available. It was the submission that the order of the ld. CIT(A) is liable to be upheld. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A) at page 11 at the end of para 5, shows that the assessee failed to furnish evidence in support of her claim before the AO. Even the assessee could not prove her contention of sundry debtors either before the AO or before the CIT(A). The relevant observations of the ld. CIT(A) read as under :- The assessee has failed to furnish evidence in support of her claim that she had received the cash from HUF business. Detailed documentary evidence in respect of the cash book of M/s Grihasthi Udyog has not been produced before AO or in appeal. Further, the entire chain of circumstances around the purported transaction has been examined by the AO. On the touchstone of preponderance of probability, the entire sequence of transactions fails the test of preponderance of probability. When, the banking facility was available at doorstep in the modern society, the necessity of receipt of cash and deposits in the bank account after four months of receipt, if the cash was available with the HUF business on 31.05.2012 then why the amount was not given through banking channel and why cash was given, if the cash was given on 31.05.2012, then why assessee could not deposit huge amount of cash in the bank account as soon as possible, taking into account the fear of theft and also earning of interest on such deposits. Nor could the assessee prove her contention of sundry debtors before either the AO or in appeal. 5. It is further noticed that the assessee has not produced the cash book before the AO for verification. In these circumstances, so as to grant the assessee another opportunity to rectify its failure and produce its books of accounts before the ld. AO and to explain the transactions, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunity of being heard.

3 ITA No.243/CTK/2023 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023. Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Manju Devi Bagaria, KK-24, Civil Township, Rourkela प्रत्यथी / The Respondent- 2. ITO, Ward-1, Rourkela आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. 4. आयकर आयुक्त / CIT ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack