NAGENDRA SINGH,GORAKHPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, HALDIA
Before: SHRI PRADIP KUMAR CHOUBEY, JM & SHRI SANJAY AWASTHI, AM Nagendra Singh, 198-M, Shivapuram, Basharatpur, Gorakhpur, Uttar Pradesh 273004 Vs. Dy. Commissioner of Income Tax, Income Tax department, Office of the DCIT, Circle 27(1), Haldia, West Bengal (Appellant) (Respondent) PAN NO. AQJPS6106L
Per Pradip Kumar Choubey, JM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Addl/ Jcit(A)-2, Bengaluru
(hereinafter referred to as the “Ld. CIT(A)”] dated 15.03.2024 for the AY 2017-18. 02. It appears from the record that in spite of service of notices the assessee did not appear. Since the case record is of 2024 and it relates to A.Y. 2017-18, hence, the Bench has decided to dispose off this case after hearing the ld. Sr. Departmental Representative.
03. The ld. DR in course of argument has stated that assessee did neither appear before the ld. lower authorities nor he participating in the tribunal, so his prayer is to dismiss the appeal of the assessee.
ITA Nos. 1096/KOL/2024
Nagendra Singh; A.Y. 2017-18
04. Upon hearing the submission of the ld. DR, we have perused the order passed by the ld. CIT (A) and find that assessee is carrying on business of running petrol pump and he is regular filer of the income tax returns.
The ld. AO has added ₹7,35,556 u/s 69 of the Act as unexplained money to the total income of the assessee. The assessee preferred the appeal before the ld. CIT (A) where the appeal of the assessee has been dismissed as there was non-compliance on behalf of the assessee. The ld. CIT (A) has confirmed the order of the ld. AO when there was no response from the side of the assessee.
05. Keeping in view the order passed by the ld. CIT (A) as well as for the interest of justice, we are inclined to restore the appeal of the assessee before the ld. CIT (A) for fresh adjudication after hearing the assessee by affording him an opportunity to appear. The CIT(A) shall issue a notice and will ensure that notices must be served to the assessee.
06. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23.06.2025. SANJAY AWASTHI
(PRADIP KUMAR CHOUBEY)
(ACCOUNTANT MEMBER)
(JUDICIAL MEMBER)
Kolkata, Dated: 23.06.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
ITA Nos. 1096/KOL/2024
Nagendra Singh; A.Y. 2017-18
Sr. Private Secretary/ Asst.