JARNAIL SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD 3(5), CHANDIGARH

That on facts, circumstances and legal position of the case, Worthy C1T(A) has erred in confirming the actions of Ld. AO in initiating, continuing and then concluding the impugned assessment u/s 148 r.w.s. 147/144 and hence the impugned assessment order deserves to be quashed. 3. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming addition of Rs. 2,96,60,000/- u/s 69 of the Act made by Ld. AO by erroneously holding the property purchased as unexplained investment. 4. That on facts, circumstances and legal position of the case, the impugned order passed by the Ld. AO u/s 147 r.w.s 144 and then by Worthy C1T(A) u/s 250 deserves to be quashed since the same have been passed without affording reasonable opportunity of being heard to the appellant. 5. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal

We have considered the ex-parte order passed by the Assessing Officer and the appeal order passed by the ld. CIT(A) in which the ld. CIT(A) has not given any findings deciding any issue on merit. The ld. Counsel for the Assessee requested the Bench that the matter may be remanded back to the CIT(A) for fresh adjudication.

The ld. DR relied on the order of the CIT(A).

It is seen that both the authorities below i.e., the Assessing Officer and the Ld. CIT(A) have not given any findings on any issue on merit after considering the details. In fact, that the Assessee did not appear before the Assessing Officer and, therefore, the AO was constrained to pass an 831-Chd-2024 Jarnail Singh, Panchkula 4 order u/s 144 of the Income Tax Act,1961. Since the Assessee could not file any written submissions before the ld. CIT(A). The ld. CIT(A) also did not consider any issue on merit, we are of this opinion that keeping in view the element of natural justice, the Assessee should be given opportunity to present his case before the ld. CIT(A) on each and every issue. Therefore, in the fitness of things and keeping in view the element of natural justice, the case is remanded back to CIT(A) for adjudication afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. The appeal of the Assessee is allowed for statistical purposes.

In the result, the appeal is allowed for statistical purposes. Order pronounced on 28.05.2025 ( LALIET KUMAR ) Accountant Member “आर.के.”