NARESH KUMAR,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
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 2 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.
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.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 02/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 02/06/2025
*Subodh Kumar, Sr. PS*