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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 3.12.2018 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as ‘CIT(A)’]
The assessee in this appeal has taken following grounds of appeal:-
ITA No. 258/Chd/2019- Shri Gurcharan Singh, Fatehgarh Sahib 2 1) That on the facts and in the circumstances of the case the Ld. CIT (Appeals) is not right in law in confirming the order of the assessing officer vide which cash deposit made by the appellant in his bank account with State Bank of India, Khamanon amounting to Rs.54,01,000/- has been treated as unexplained cash deposit ignoring the fact that the cash was deposited by the appellant out of sale proceeds of agricultural land sold in Village Lohar Majra Khurd which is exempt from tax in view of provisions of Section 2(14) of the Income Tax Act.
2) That the Ld. CIT(A) is not justified in passing the ex-parte order as the appeal proceedings could not be complied with due to negligency of the then tax professional. The appellant may not be penalized for mistake of the professional.
3) That the Ld. CIT(A) is not justified in the addition made on account of unexplained cash deposit whereas the addition made by the assessing officer was not confronted to the appellant before passing the assessment order.
4) That the appellant craves leave to add, amend, alter, delete and supplement any grounds of appeal before or at the time of hearing.
At the outset, the Ld. Counsel for the assessee has invited our
attention to the order of the Ld. CIT(A) dated 3.12.2018 and submitted
that the same is an ex-parte order. It has been further submitted that the
assessee had engaged a Chartered Accountant namely Shri Vinod
Aggarwal to represent the case on his behalf but the counsel failed to
appear before the CIT(A) for the reasons best known to him. That the
ITA No. 258/Chd/2019- Shri Gurcharan Singh, Fatehgarh Sahib 3 assessee came to know about the dismissal of his appeal only when the
appellate order was received by him. In support of the above averments,
the assessee has furnished an affidavit dated 21.10.2019 on record. The
Ld. Counsel for the assessee has further submitted that the assessee has
a fair case on merits. That the assessee may be given an opportunity to
present his case before the CIT(A).
Keeping in view the interest of justice, in our view, the assessee
should be given an opportunity to present his case before the CIT(A).
The impugned order of the CIT(A) is, therefore, set aside and the matter
is restored to the file of the Ld. CIT(A) to decide the same afresh in
accordance with law. Needless to say that the Ld. CIT(A) will provide
proper opportunity to the assessee to present his case. At the same time,
the assessee is required to attend the proceedings before the Ld. CIT(A)
as and when called for.
The appeal of the assessee is treated as allowed for statistical
purposes.
Order pronounced in the Open Court on 30.10.2019.
Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 30.10.2019 “आर.के.”
ITA No. 258/Chd/2019- Shri Gurcharan Singh, Fatehgarh Sahib 4 आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar