MUKESH DUA,FARIDABAD vs. INCOME TAX INSPECTOR, FARIDABAD

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

It emerges during the course of hearing that both the learned lower authorities have added the assessee’s entire cash deposits of Rs. 17.41 lakhs as unexplained in assessment order dated 09.12.2019 and upheld in the lower appellate discussion.

Learned departmental representative vehemently argues in support of the impugned addition that the assessee all along has failed to explain the source thereof by filing cogent supportive evidence.

I have given my thoughtful consideration to the assessee’s pleadings all along and the department’s foregoing vehement submissions. It is noticed from a perusal of the learned CIT(A)/NFAC’s detailed discussion in paragraph 6 onwards that there is no compliance to section 250(6) of the Act requiring him to frame points of determination followed by a detailed adjudication thereof by a reasoned speaking order. That being the case, the assessee’s instant appeal is hereby restored back to CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes.