JASKANWAL KAUR,LUDHIANA vs. ITO WARD 6(1), LUDHIANA, LUDHIANA

That the Ld. Commissioner of Income Tax (Appeals) erred in law as well as on facts while confirming addition of Rs.74,00,000/- made by Assessment Unit, Income Tax Department. The Ld. AO has not afforded the reasonable opportunity to the appellant to revert the same.

That against the order of the Ld. A.O. the appellant has preferred an appeal before the CIT(A) Income Tax Department. The Ld.CIT(A) vide his order dated 21.02.2025 has dismissed the appeal of the appellant ex-parte on account of nonattendance even before the date of hearing whereas the hearing of the case was fixed for 28.02.2025 (i.e. 15 days from 13.02.2025).

Kindly stay the demand.

That the appellant craves leave to add/alter any of the grounds of appeal on or before the date of hearing.

That it is prayed that the addition may kindly be deleted and appeal be accepted.

Brief facts of the case are that the assessee is an individual and had not filed return of income for the year under consideration. The case of the assessee was reopened under section 147 of the Act on the basis of information relating to purchase of immovable property valued at Rs.1,50,00,000/-. Notice under section 148 of the Act was issued. The Assessing Officer observed that despite issuance of notices under sections 142(1) and show cause notices, the assessee failed to furnish requisite supporting evidences. Consequently, the assessment was completed under section 147 r.w.s. 144 and 144B of the Act by making addition of Rs.74,00,000/- under section 69A of the Act on account of unexplained investment/money.

Aggrieved against the assessment order, the assessee carried the matter in appeal before the Ld. CIT(A). The Ld. CIT(A), however, dismissed the appeal by observing that despite grant of various opportunities, the assessee did not effectively pursue the appellate proceedings and no meaningful submissions or supporting evidences were filed during the course of appellate proceedings.

Against the order of the Ld. CIT(A) the assessee preferred an appeal before us.

During the course of hearing before us, none appeared on behalf of the assessee despite service of notice. There was also no application seeking adjournment. Therefore, we proceed to dispose of the appeal ex parte qua the assessee after hearing the Ld. DR and perusing the material available on record.

The Ld. DR relied upon the orders of the lower authorities.

We have heard the Ld. DR and perused the orders passed by the authorities below. We notice from the record that the assessment as well as the first appellate order have been passed substantially ex parte. The Ld. CIT(A) has dismissed the appeal mainly on account of non-prosecution

1 Considering the entirety of facts and circumstances of the case and in the interest of substantial justice, we deem it appropriate to restore the matter to the file of the Assessing Officer for fresh adjudication. The Assessing Officer shall provide adequate and reasonable opportunity of hearing to the assessee and thereafter decide the issue afresh in accordance with law after considering the evidences and submissions which may be filed by the assessee. The assessee is also directed to cooperate in the set aside proceedings and furnish all requisite details/documents as may be called for by the Assessing Officer. Needless to say, the Assessing Officer shall pass a speaking order in accordance with law.

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

""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File