JIT SINGH,UBHAWAL, SANGRUR vs. INCOME TAX OFFICER-WARD-1, SANGUR

The Assessee in this appeal is aggrieved by the action of the CIT(A) in confirming the additon made by the Assessing Officer

647-Chd-2023 Sher Singh, Yamunanagar 2 (A.O.) of Rs. 10,47,000/- by treating the cash deposits in the bank account as income of the assessee from unexplained sources.

At the outset, the ld. Counsel for the Assessee has submitted that the impugned order of the Ld. CIT(A) is an ex-parte order. Ld. counsel for the Assessee has further submitted that no opportunity of hearing was ever granted by the Ld. CIT(A) to the Assessee before dismissing the appeal. Learned counsel has further invited my attention to the exparte/best judgement order by the Ld. Assessing Officer u/s 144 of the Income Tax Act. Ld. counsel for the Assessee in this respect has submitted that the Ld. A.O. has passed the impugned order without considering the reply of the assessee, wherein the Assessee had duly explained the source off deposits in the bank account. Ld. counsel has further submitted that it was duly pleaded before the Ld. CIT(A) that the Ld. AS.O. has jpassed the order without considering the reply and details furnished by the assessee. Learned counsel for the Assessee has submitted that the Ld. CIT(A) had passed the order without affording proper opportunity to the Assessee to present and pled his case.

Ld. D.R. could not rebut the submissions made by the Ld. counsel for the Assessee..

647-Chd-2023 Sher Singh, Yamunanagar 3 5. In view of the above discussion, in my view, the interests of justice will be well served if the Assessee be given an opportunity to present his case before the Assessing Officer. The impugned order of the Ld. CIT(A) is, accordingly, set aside and the matter is restored to the file of the Ld. Assessing Authority for de- novo assessment on the disputed issue.