MUKESH DUA,FARIDABAD vs. INCOME TAX INSPECTOR, FARIDABAD

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1057558831(1), dated
31.10.2023 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
3. It emerges during the course of hearing that both the learned lower authorities have added the assessee’s entire cash deposits of Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
28.05.2025
Date of pronouncement
28.05.2025
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Rs. 17.41 lakhs as unexplained in assessment order dated
09.12.2019 and upheld in the lower appellate discussion.
4. 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.
5. 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.
6. This assessee’s appeal is allowed for statistical purposes.
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Order pronounced in the open court on 28th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER

Dated: 28th May, 2025. RK/-