NARESH KUMAR,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 1545/DEL/2025Status: DisposedITAT Delhi02 June 2025AY 2013-2014Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee remained absent throughout the proceedings, leading to an ex-parte decision. The CIT(A)/NFAC had already restored the matter to the Assessing Officer. Given the circumstances, the tribunal found no reason to interfere with the remand directions.

What were the facts?

The assessee's appeal for AY 2013-14 arises from an order upholding an unexplained investment addition of Rs. 18,70,334/-. The assessment was framed under Section 144 r.w.s. 147 due to the assessee's failure to provide supportive evidence.

What were the issues?

Whether the tribunal should interfere with the remand directions issued by the CIT(A)/NFAC when the assessee remained ex-parte and failed to provide evidence during the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 02.06.2025Pronounced: 02.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member : Asstt. Year : 2013-14 Naresh Kumar, Vs Income Tax Officer, 7/58, Chiranjiv Vihar, Ward-2(5), Ghaziabad, Uttar Pradesh-201002 Ghaziabad, U.P.-201001 (APPELLANT) (RESPONDENT) PAN No. ANSPK2600H Assessee by: None Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER

This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072503397(1) dated 24.01.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

Learned departmental representative vehemently argues during the course of hearing that both the lower authorities have rightly made unexplained investment addition in the assessee’s hands amounting to Rs.18,70,334/- regarding his 1/3rd share in purchase of property, in section 144 r.w.s. 147 assessment framed on 27.11.2018 and upheld in the lower Naresh Kumar appellate discussion. He further seeks to buttress the point that the CIT(A)/NFAC has already restored the matter back to the Assessing Officer going by para 9.3 of the lower appellate discussion.

4.

That being the clinching case and in light of the fact that even the assessee’s assessment had been framed u/s 144 on account of his failure in filing all the supportive evidence, the tribunal finds no reason to interfere with the learned CIT(A)’s remand directions. Ordered accordingly.

5.

This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 02/06/2025.

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