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Facts
The assessee is appealing an addition of Rs. 14.35 Lacs made by the AO and confirmed by the CIT(A) due to non-compliance. The assessee's counsel argued that they could substantiate the sources of cash deposits and requested another opportunity for hearing.
Held
The Tribunal, considering the principles of natural justice, allowed the assessee's prayer for another opportunity. The impugned order was set aside, and the matter was restored to the AO for a de novo assessment.
Key Issues
Whether the assessee should be granted an opportunity to substantiate the sources of cash deposits for de novo assessment?
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
(िनधा�रण वष� / Assessment Year: 2011-12) Shri Balwinder Singh ITO Ward-1 C/o Shri Sudhir Chopra (FCA) Kurukshetra बनाम/ Vs. Chopra Tower, Chd. - Ambala N.H. Dera Bassi – 140 507 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BWDPS-9831-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rohit Garg (CA) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 07-04-2026 घोषणाकीतारीख /Date of Pronouncement 07-04-2026 : आदेश / O R D E R
1. Aforesaid appeal by assessee for Assessment Year (AY) 2011- 12 arises out of an order of learned Commissioner of Income Tax (Appeals), Karnal [CIT(A)] dated 19-11-2019 in the matter of an assessment as framed by Ld. AO u/s 144 on 10-12-2018. In the assessment order, Ld. AO made addition of cash deposits for Rs.14.35 Lacs which stood confirmed by Ld. CIT(A) for non- compliance. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. AR stated that the assessee is in a position to substantiate the sources of cash deposits and accordingly, prayed for another opportunity of hearing which has been opposed by Ld. Sr. DR. Keeping in mind the principles of natural justice and considering 2. the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter is restored back to Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 07th April, 2026.