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Facts
The assessee challenged an addition of Rs. 10,75,000 under Section 69A for unexplained cash deposits, which was confirmed by the CIT(A). The CIT(A) had dismissed the appeal as infructuous because the assessee failed to attach the assessment order and Form 35.
Held
The Tribunal ruled that the defect in filing the appeal was rectifiable and restored the appeal to the CIT(A) for de novo adjudication on merits. The assessee is directed to rectify the defect within 30 days.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal as infructuous due to a procedural defect, or if it should be restored for a de novo hearing on merits.
Sections Cited
69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
(A.Y.2017-18) Dinesh Marwah, A-17, Defence Colony, New Delhi 110024 ...... अपीलाथ�/Appellant PAN: AAGPM-2297-R बनाम Vs. Income Tax Officer, Ward 54(5), Civic Centre, Minto Road, ..... �ितवादी/Respondent New Delhi 110002 अपीलाथ� �ारा/ Appellant by : None �ितवादी�ारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 13/01/2025 घोषणा क� ि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.
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.
(AY 2017-18) 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.
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.
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.