ABHISHEK BANTA,HARDWAR vs. ITAT, DEHRADUN
Facts
The assessee filed an appeal against the CIT(A)'s order, which had upheld an ex-parte assessment made under Section 147 read with Section 144B for AY 2013-14. Both lower authorities passed orders ex-parte due to the assessee's non-prosecution, with the core issue being the substantiation of the source of cash deposited into a bank account.
Held
The Tribunal, in the interest of justice, granted the assessee another opportunity to present their case. The matter was restored to the file of the Assessing Officer for a de-novo assessment, with directions for the assessee to participate in the remand proceedings and furnish evidence regarding the cash deposits. The appeal was allowed for statistical purposes.
Key Issues
Whether to grant the assessee a fresh opportunity to present evidence regarding the source of cash deposits when prior assessment and appeal proceedings were concluded ex-parte due to non-prosecution.
Sections Cited
250, 147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 45/DDN/2026 [Assessment Year : 2013-14] Abhishek Banta vs ITAT, 1, Near Hotel Rama Dehradun Bench, Krishna, Haridwar Railway Income Tax Road, Haridwar, Uttarakhand Uttarakhand -249401. PAN-AINPB7304D APPELLANT RESPONDENT Appellant by Ms. Mrinali Sharma, CA Respondent by Ms. Poonam Sharma, CIT DR Date of Hearing 12.03.2026 Date of Pronouncement 13.03.2026 ORDER 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.
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
ITA No. 45/DDN/2026
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.
Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) JUDICIAL MEMBER ACCOUNTANT MEMBER Date-13.03.2026 *Amit Kumar, Sr.P.S*
