JAHAR DEB,AGARTALA vs. THE INCOME TAX OFFICER, WARD - 1, AGARTALA, AGARTALA

PER BENCH:

These are the appeals preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 10.06.2025 for the AY 2015-16. The penalty was levied u/s 271(1)(c) of the Act by the ld. AO vide order dated 22.09.2022. 2. At the outset, the ld. Counsel for the assessee submitted the case of the assessee is ex-parte before the ld. AO as well as before CIT (A) though the assessee attended the proceedings before CIT(A).
However, the ld. CIT (A) noted that the evidences were not furnished by the assessee. The ld. Counsel for the assessee therefore prayed that in the interest of justice and fair play, these appeals may be ITA Nos. 243 & 244/GTY/2025
Jahar Deb; A.Y. 2015-16

restored to the file of the ld. AO so that all the evidences qua the cash deposited into the bank account could be placed on record and re-adjuration may be made after taking into account the said evidences and representation of the assessee on merits.
3. The ld. DR on the other hand relied heavily on the orders of the authorities below.
4. After hearing the rival contentions and perusing the materials available on record, we find that in this case the assessment was framed ex-parte when the assessee did not furnish before the ld. AO the documentary evidences/ proofs in respect of cash deposited during the year in the bank account. Similarly, before the ld. CIT (A) the assessee did not furnish evidences finding of which has been recorded by the ld. CIT (A) in para 6.5.3 of the appellate order.
Consequently, we restore the issue to the file of the ld. AO with a direction to re-adjudicate the same after taking into account the evidences and after affording reasonable opportunity of being heard the assessee. The appeal of the assessee in ITA No. 243/GTY/2025 is allowed for statistical purposes.
5. In case of penalty appeal of the assessee in ITA No. 244/GTY/2025, since we have already restored the assessment order while adjudicating the quantum appeal of the assessee in ITA
No.243/GTY/2025, therefore, the penalty levied by the Assessing
Officer and confirmed by the ld. CIT(A) would also stand quashed as the very foundation of levy of penalty in the case of the assessee would not more survive. Further, the ld. AO is at liberty to re-initiate the penalty proceeding afresh, if required.
ITA Nos. 243 & 244/GTY/2025
Jahar Deb; A.Y. 2015-16

Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.