ABHISHEK BANTA,HARDWAR vs. ITAT, DEHRADUN
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL[Assessment Year : 2013-14] Abhishek Banta 1, Near Hotel Rama Krishna, Haridwar Railway Road, Haridwar, Uttarakhand -249401. PAN-AINPB7304D vs ITAT, Dehradun Bench, Income Tax Uttarakhand APPELLANT
PER BENCH:
The present appeal is filed by assessee against the order dated
12.11.2025 passed by Ld. Commissioner of Income Tax (A), NFAC,
Delhi [“Ld. CIT(A)”] in Appeal No.288/2013-14 u/s 250 of the Income
Tax Act, 1961 [“the Act”] arising out of assessment order dated
15.05.2023 passed u/s 147 r.w.s. 144B of the Act pertaining to Assessment Year 2013-14. 2. Heard the contentions of both the parties at length and perused the material available on record. It is observed that both the lower authorities i.e. the AO as well as Ld. CIT(A) passed the orders ex-parte for the reason of non-prosecution on the part of the assessee. In view of these facts and in the interest of justice, one more opportunity is provided to the assessee to represent its case and accordingly, matter is restored to the file of AO to pass the order denovo afresh. The assessee is directed to participate in the remand proceedings before the AO and file all the necessary evidences to substantiate the source of cash deposited into bank. With these directions, all the Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 13.03.2026. (MANISH AGARWAL)
ACCOUNTANT MEMBER
Date-13.03.2026
*Amit Kumar, Sr.P.S*