KULDEEP SINGH,JALALABAD, FAZILKA vs. INCOME TAX OFFICER, WARD 2(3), ABOHAR, PUNJAB, ABOHAR, PUNJAB
What did the Tribunal hold?
The tribunal, in the interest of justice, decided to remand the matter back to the Assessing Officer. The assessee was directed to cooperate and provide necessary evidence during the fresh proceedings.
What were the facts?
The assessee's appeal before the CIT(A) was decided ex-parte due to notices being sent to an old email ID, despite an updated one being provided. The assessee claimed they were unaware of the hearings and thus couldn't present their case.
What were the issues?
Whether the assessee was denied a reasonable opportunity of being heard due to improper service of notices, leading to an ex-parte order.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR
Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL
PER LALIET KUMAR, JM This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 10.01.2025 for the assessment year 2019-20. 2. The ld. counsel for the assessee, at the very outset stated that the ld. Commissioner of Income Tax (Appeals) has erred in upholding the ITA-163/ASR/2025 A.Y. 2019-20 2
addition of Rs. 27,80,538/- as unexplained investment under section 69
of the Income Tax Act, 1961 as the said addition is unjustified based on the facts and circumstances of the case. It was subm
The order continues below.
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