KARTAR SINGH,BHARATPUR vs. INCOME TAX OFFICER WARD 1, BHARATPUR

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ITA 643/JPR/2026Status: DisposedITAT Jaipur20 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits based on available material, even if the assessee was negligent. The ex-parte order was set aside to provide the assessee a reasonable opportunity to be heard.

What were the facts?

The assessee, a farmer, failed to file a return of income. The Assessing Officer reopened the case and added Rs. 12,38,000 as unexplained cash deposits. The CIT(A) confirmed the addition ex-parte due to the assessee's non-appearance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits and material on record, and whether the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 147,Section 148,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “SMC” BENCH, JAIPUR (PHYSICAL HEARING) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No: 643/JPR/2026 Assessment Year: 2018-19

Kartar Singh ITO, Bansi Khurd, Ward-1, Vs Bharatpur. Bharatpur PAN: EQIPS7454A (Respondent) (Appellant)

Assessee Represented: Sh. Rajendra Agarwal, C.A. Revenue Represented: Mrs. Arti Rawat, JCIT Date of hearing : 11-08-2026 Date of pronouncement : 20-08-2026 ORDER PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Kartar Singh (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 15.01.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua the assessment order for Assessment year 2018-19 on the grounds inter-alia that:- “1. The Ld. CIT Appeals erred in dismissing the appeal without going grounds of appeal, merits of appeal and material and submissions available on record

I.T.A No. 643/JPR/2026 Page No 2 Kartar Singh

and confirming the addition of Rs. 12,38,000/- as unexplained money u/s 69A rws 155BBE of the Income Tax Act.” 2. Briefly stated, facts necessary for consideration and adjudication of the issues at hand are : Assessee is an individual and had not filed his return of income for the year under consideration. The Assessing Officer noticed that the assessee had deposited cash in one or more account maintained with Baroda Rajasthan Kshetriya Gramin Bank for A.Y. 2018-19, hence reopening was initiated u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). The assessee filed his return of income in response to notice u/s 148 of the Act. Declining the contentions raised by the assessee, the AO proceeded to hold a cash deposit of Rs. 12,38,000/- in the Baroda Rajasthan Kshetriya Gramin Bank as unexplained money u/s 69A r.w.s. 115BBE of the Act and thereby framed assessment u/s 143(3) r.w.s. 147 read with section 144B of the Act. 3. Assessee carried the matter before the Ld. CIT(A) Ld. CIT(A), who has confirmed the addition on failure of the assessee to appear and contest the addition without touching the merit of this case. Feeling aggrieved with the impugned order passed by the Ld. CIT(A), assessee has come up before the Tribunal by way of filing the present appeal.

I.T.A No. 643/JPR/2026 Page No 3 Kartar Singh

4.

We have heard Ld. ARs for the appellant and Ld. DR for the Revenue and perused the record available on file. 5. Bare perusal of para 4.3 of the impugned order passed by Ld. CIT(A) shows that five opportunities were shown to have been given by the ld. CIT(A) to the assessee. On two occasions the assessee has filed adjournment application which was allowed and on third occasion no response was received from the assessee. No doubt the assessee was negligent in pursuing his appeal filed before Ld. CIT(A), but at the same time, Ld. CIT(A) was required to disposed off the appeal on merits on the basis of material available before him. 6. Before the Tribunal the assessee has placed complete record of ownership of the land owned by him available at page 1 to 12 of the paper book in the form of Jamabandies, computation of income statement of account from the bank pass book of the bank, and statement of saving account from the bank. All these documents are required to be examined by the Revenue Authorities before framing assessment. The assessee being a farmer from rural area is entitled for more opportunity to pursue his appeal on merits. In the interest of justice and to stop the multiplicity of the proceedings, the impugned ex-parte order passed by the Ld. CIT(A) is hereby set aside and

I.T.A No. 643/JPR/2026 Page No 4 Kartar Singh

remitted back to him to decide afresh on merits after providing reasonable opportunity of being heard to the assessee. 7. In the result, the appeal filed by the assessee is accordingly allowed for statistical purposes. Order pronounced in the open court on 20-08-2026 Sd/- Sd/- (ANNAPURNA GUPTA) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Jaipur Dated:- 20/08/2026. *Santosh. Copy of the order forwarded to: 1. The Appellant- 2. The Respondent- 3. CIT 4. CIT(A) 5. DR, ITAT, Jaipur. 6. Guard File By order,

Asst. Registrar

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