DINESH MARWAH,DELHI vs. ITO WARD-54(5), DELHI

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER

आअसं.5295/िदʟी/2024 (िन.व. 2017-18)
Dinesh Marwah,
A-17, Defence Colony,
New Delhi 110024
PAN: AAGPM-2297-R

...... अपीलाथᱮ/Appellant
बनाम Vs.

Income Tax Officer, Ward 54(5),
Civic Centre, Minto Road,
New Delhi 110002

..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/ Appellant by : None
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
13/01/2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
09/04/2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 19.09.2024, for assessment year 2017-18. 2. The assessee in appeal has assailed addition of Rs.10,75,000/- u/s. 69A of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) confirmed by the CIT(A) on account of unexplained cash deposits in bank account during the period relevant to Assessment Year 2017-18. 2
3. A perusal of impugned order reveals that the CIT(A) has dismissed appeal of the assessee as infractuous as the assessee failed to attach assessment order along with Form No. 35. Considering the fact that defect in filing of appeal is rectifiable, I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication on merits after considering submissions of the assessee.
4. The assessee is directed to remove defect in appeal as pointed by the CIT(A) within 30 days from the receipt of this order. The CIT(A) thereafter shall pass the order on merits of appeal, after affording reasonable opportunity of hearing to the assessee, in accordance with law.
5. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on Wedne ay the 09th day April, 2025. (VIKAS AWASTHY)

᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 09.04.2025

NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.