AMARJEET SINGH,PANIPAT vs. ITO WARD-1, SONIPAT
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.2694/िदʟी/2025 (िन.व. 2012-13)
Amarjeet Singh,
C/o J B Sharma, Advocate,
72, BMK Market, NR Hotel Hive,
GT Road, Panipat, Haryana 132103
PAN: AKUPA-5828-Q
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer, Ward-1,
Aayakar Bhawan, Atlas Road, Sonipat,
Haryana 133001
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Manoj Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
15/07/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
15/07/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)] dated 27.01.2025, for Assessment Year 2012-13. 2. The appeal is time barred by 23 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of 2
23 days in filing of appeal is condoned and appeal is admitted for decision on merits.
3. The brief facts of the case as emanating from records are: The assessee is a trader in general goods. During the period relevant to assessment year under appeal, the assessee had deposited cash amounting to Rs.14,09,740/- in his three bank account i.e.
No return of income was filed by the assessee for AY 2012-13, allegedly for the reason, the total income of the assessee for relevant period was below the taxable limit. On the basis of information received from AIMS, the Assessing
Officer (AO) issued notice u/s. 148 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) on 28.03.2019. The assessee failed to respond to the said notice. Thereafter, notice u/s. 142(1) of the Act on 20.08.2019 was issued and served on the assessee through ITBA portal. The assessee failed to respond to subsequent notice as well. Hence, the AO invoked the provisions of section 144 of the Act and made addition of Rs.14,09,740/- on account of unexplained cash deposits in the bank accounts. Aggrieved by the assessment order dated
Bank Name
Amount in Rs.
Corporation
Bank,
Sonipat
Rs.10,74,110/-
State Bank of India
Rs.55,230/-
Axis Bank Ltd.
Rs.2,80,400/-
Total
Rs.14,09,740/-
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14.11.2019 passed u/s. 147/144 of the Act, the assessee filed appeal before the CIT(A). The CIT(A) dismissed appeal of the assessee in limine as the assessee failed to deposit tax demand before filing of appeal in accordance with provisions of section 249(4) of the Act. Hence, present appeal by the assessee.
3.1. The assessee has filed instant appeal inter alia challenging validity of assessment order, as well as, addition on merits. The assessee has filed written submissions explaining source of cash deposits in his three bank accounts. Since, the assessee failed to appear before the AO, as well before the First Appellate
Authority, without commenting on merits we deem it appropriate to restore this matter back to the AO for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
4. The AO shall serve notice to the assessee on the email address provided in Form No. 35. If the assessee wishes to receive notice on any other email id, the same shall be provided to the AO within 45 days from the date of receipt of this order.
5. The assessee shall respond to the notice(s) served by the AO, without fail.
6. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Tue ay the 15th day July, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 15.07.2025
NV/-
4
ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Asstt.