GURPREET SINGH,ROPAR vs. INCOME TAX OFFICER, GURGAON

PDF · subscribers
ITA 3227/DEL/2026Status: DisposedITAT Delhi29 May 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal and restored the matter to the CIT(A) for fresh adjudication. The CIT(A) is directed to provide the assessee with a reasonable opportunity to present their case.

What were the facts?

The assessee, a truck driver in UAE, appealed an addition of Rs. 20,00,000 made by the AO under Section 69C. The assessee claimed that notices from the CIT(A) were not served, preventing them from responding.

What were the issues?

Whether the addition made by the AO under Section 69C is sustainable and whether the assessee was denied a proper opportunity of being heard by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 69C,Section 147,Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Mukesh Pandey, Advocate
For Respondent: Shri Manoj Kumar, Sr. DR

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.10.2025, for Assessment Year 2018-19.

2.

The appeal is time barred by 80 days. The assessee has filed an application citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in application which appears to be bonafide. Thus, delay of 80 days in filing of appeal is condoned and appeal is admitted for decision on merits.

ITA 3227/DEL/2026 GURPREET SINGH 3. Shri Mukesh Pandey, appearing on behalf of the assessee submits that the assessee has been employed as a truck driver in the United Arab Emirates (UAE) since 2017. The assessee was working in the UAE under a valid work permit during Financial Year 2017-18. The Assessing Officer (AO) made an addition of Rs.20,00,000/- u/s 69C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the presumption that the assessee had paid the said amount in cash to M/s Angels Immigration and Educational Consultant for obtaining a study visa abroad. The ld. Counsel submitted that against the assessment order dated 30.05.2024 passed u/s 147 r.w.s. 144C(13) of the Act, the assessee filed an appeal before the CIT(A). The CIT(A) purportedly issued three notices to the assessee dated 24.08.2025, 10.10.2025 and 23.10.2025. However, none of the notices issued by the CIT(A) were ever served upon the assessee. Hence, the assessee could not respond to the notices or could make submissions before the CIT(A). The ld. Counsel submits that the assessee has a prima facie good case on merits and, if an opportunity is granted, the assessee would be able to demonstrate that the addition made by the AO is unsustainable.

4.

Per contra, Shri Manoj Kumar, representing the department prayed for upholding the impugned order dismissing appeal of the assessee.

5.

Both sides heard, orders of the authorities below examined. The CIT(A), in ex- parte proceedings has upheld the addition of Rs.20,00,000/- made by the AO u/s 69C of the Act. Considering facts of the case and in the interest of justice, I deem it appropriate to restore the appeal back to the file of the CIT(A) for de novo adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

6.

The assessee shall update his current email address on the official portal of the Department. The CIT(A) shall issue notice to the assessee on email address available in Form No.35 and also on email address available on the official website portal of the Department.

7.

Upon service of notice, the assessee shall respond to the same, without fail.

ITA 3227/DEL/2026 GURPREET SINGH

8.

In the result, appeal of the assessee is allowed for statistical purpose in the term aforesaid.

Order pronounced in the open court on Wednesday the 20th day of May, 2026.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 29-May-2026 Copy to: GURPREET SINGH, S/O LABH SINGH BHATOLI CHANAULI ANANDPUR SAHIB ROPAR 140117, 1 PUNJAB, RUPNAGAR-140117, PUNJAB INCOME TAX OFFICER, 2 ITO (INT-TAX) GURGAON, GURGAON-122001, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

More judgments on Section 69C

All 8,217 judgments and leading authorities on Section 69C →

Recent GST High Court judgments

Search GST case law →