DEBABRATA PAUL,KOLKATA vs. ACIT, CIR-50(1), KOLKATA

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 01.11.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1070071211(1), for the assessment year 2017-2018. 2. Shri Ritesh More, ld. AR appeared on behalf of the assessee. Shri Nicholas Murmu, ld. Sr. DR appeared on behalf of the revenue. 3. The assessee has filed a document stating that the notice of hearing was received only on 01.05.2025 and he has not been granted sufficient time for necessary consultation with the authorized representative. A perusal of the Form 36 filed by the assessee shows that an email address has also been provided under the name of dkroy211@yahoo.com through which notice of hearing has also been sent. The appeal has been filed in December, 2024. The assessee has been submitting before all the authorities that he has not been granted adequate opportunities to provide all the details. A perusal of the order of the ld. CIT(A) also shows that the ld. CIT(A) has confirmed the addition of cash deposited in the bank account during the demonetization period on account of the fact that the assessee has not submitted evidence of the source of cash deposited in the shape of cash book, sales register, stock register, cash flow statement, bank book, bills and vouchers etc. A perusal of the assessment order shows that even though a show cause notice was issued to the assessee for intimating the nature of the additions, the assessee did not reply the same. This being so, in the interest of justice and so as to grant the assessee adequate opportunities to prove its transactions and provide the details, the issues in this appeal are restored to the file of Assessing Officer for readjudication after granting the assessee adequate opportunity of being hard. Should the assessee not cooperate in the set aside proceedings, obviously the Assessing Officer shall be at liberty to draw adverse inference.

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1.