SANJIT KUMAR,AURANGABAD vs. ITO, WARD-3(3), AURANGABAD, AURANGABAD

Briefly stated the facts of the case are that as per the insight portal of the income tax risk management strategy, the assessee had deposited the cash in Punjab National Bank of Rs. 11,53,100/- in Aurangabad District, Central Cooperative Bank of Rs. 57,67,380/- and there is a TDS deducted u/s 194A of the Act of Rs. 866/-. Accordingly, case was selected for scrutiny and passed the order u/s 148A(d) of the Act dated 04.04.2022. Accordingly, notice u/s 148 of the Act was issued on 04.04.2022 to file return of income but the assessee failed to file return of income in response to notice u/s 148 of the Act. Thereafter, various other statutory notices were issued to the assessee on the e-mail ID registered on e-filing portal and a notice through issued post on 26.10.2023 was also issued in spite of the assessee did not file any return of income and did not reply to any of the notices issued by the AO. Accordingly, income was assessed at Rs. 74,54,206/- u/s 147 r.w.s. 144B of the Act on 11.03.2024.

Aggrieved from the above order, the assessee appeal filed before the Ld. CIT(A) on 31.05.2022. During the first appellate proceedings, the Ld. CIT(A) granted various opportunities to the assessee but the assessee failed to respond any of the notice issued by the Ld. CIT(A). Accordingly, he dismissed the appeal of the assessee.

None appeared on behalf of the assessee. Case was heard qua the Ld. DR.

The Ld. DR submitted that during the course of reassessment proceedings as well as first appellate proceedings, both the revenue authorities provided various chances to the assessee to explain the source of cash deposits in the bank account but the assessee did not avail the benefit and did not respond, therefore, the authorities below were justified to complete to decide the issue.

Considering the submissions of the Ld. DR and order of authorities below. We noted that at both the levels the case of the assessee has been completed exparte for want of proper representation from the assessee side. Even today the case was posted for hearing as per our order sheet entry dated 07.03.2026. the case was fixed for hearing on 20th April 2026 but none was present. Therefore, the case was heard qua the Ld. DR, since, during the assessment proceedings as well as first appellate proceedings it is exparte order. Therefore, considering the facts of the case and in the interests of justice, we are remitting this issue back to the file of AO to decide afresh as per law after giving a reasonable opportunity of being heard to the assessee. The assessee is directed to

In the result, appeal of the assessee is partly allowed for statistical purposes.