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Facts
The assessee filed a return for AY 2010-11, which was selected for scrutiny. Despite notices, no one appeared. Later, the AR appeared and produced bank statements. The AO noted that the assessee did not reveal the identity of persons from whom cash/cheques were received and assessed a higher income.
Held
The Tribunal restored the appeal to the file of the AO, directing the AO to pass an order after giving the assessee an opportunity to present their case and produce documentary evidence.
Key Issues
Whether the assessee should be given an opportunity to substantiate their case with documentary evidence before the AO, especially after the appeal was restored.
Sections Cited
143(2), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), -14, Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 24.06.2016 for AY 2010-11.
Assessment Year: 2010-11 Shri Monoj Singh 2. Brief facts of the case of the assessee are that the assessee filed return of income for AY 2010-11 declaring a total income of Rs. 1,56,594/-. The said return was duly processed and selected for a scrutiny, a notices u/s 143(2) and 142(1) were issued but none appeared on behalf of the assessee in response to the notices. Later on, the Ld. AR appeared and produced copy of the bank statement etc. The Ld. AO find that the assessee did not divulge the identity of the person from whom he received cash/ cheque. The AO considering the facts of the case and considering the main point that the assessee did not specify the person from whom huge sum of money received, assessed the net taxable income at Rs. 94,02,636/- by adding an amount of Rs. 92,46,042/-.
Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was non- compliance.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
The Ld. A.R in stead of arguing into merit of the case has only prayed that the appeal of the assessee be remitted back to the file of AO with a liberty to file additional evidence before the AO. The Ld. A.R submits that the earlier appeal of the has been dismissed on account of non-appearance before the Tribunal which was restored by an order passed in Miscellaneous application No.52/Kol/2023.
The Ld. D.R though supports the impugned order but did not raise any objection in remitting the appeal of the assessee to the file of AO.
Upon hearing the submission of the counsel of the respective parties, we have perused the record and the impugned order, and there is no denying to this fact that the present appeal has been restored after dismissal and it has been restored on an application filed by the assessee being Miscellaneous application no. 52/Kol/2023 vide order dated 20.11.2023. In the present case, the prayer of the A.R is that the assessee has to give an opportunity to place his case before the AO as the order passed by the AO as well as Ld. CIT(A) are only on the issue that the assessee could not be able to substantiate his case by producing documentary evidence. On perusal of the order of Assessment Year: 2010-11 Shri Monoj Singh AO it appears to us that the AO has also stated in its order the assessee did not divulge identity of the person from whom he received cash. The Ld. CIT(A) passed an order ex- parte, when there was no response on behalf of the assessee.
Keeping in view, the order passed, considering the submission of the assessee and for the interest of justice, we are inclined to restore the appeal back to the file of AO with a direction to pass an order after affording an opportunity to the assessee. The assessee is directed to co-operate in the proceedings. The AO is further directed to pass an order after hearing the assessee and when the assessee fails to substantiate, he is at liberty to pass an order without being prejudice to this order.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 11th August, 2025
Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 11th August, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Shri Monoj Singh, 493/B/2, Gagandeep Apartment, G. T. Road, Shibpur, Howrah-711102 2. Respondent – ITO, Ward- 46(2), Kolkata 3. Ld. CIT(A)- 14, Kolkata 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)