ANIL KUMAR 244 DEHAR NARAINGARH AMBALA,AMBALA vs. THE INCOME TAX OFFICER WARD-1 AMBALA, AMBALA
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH
HEARING THROUGH: HYBRID MODE
ŵी लिलत कुमार, Ɋाियक सद˟ एवं ŵी मनोज कुमार अŤवाल, लेखा सद˟
BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 1225/Chd/ 2024
िनधाŊरण वषŊ / Assessment Year : 2017-18
Anil Kumar
244 Dehar Naraingarh, Ambala,
Haryana-134203
बनाम
The ITO
Ward-1, Ambala
˕ायी लेखा सं./PAN NO: BBDPS2498R
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri Rohit Garg, C.A (Virtual Mode)
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
19/05/2025
उदघोषणा की तारीख/Date of Pronouncement : 21/05/2025
आदेश/Order
PER LALIET KUMAR, J.M:
This appeal by the assessee is directed against the order dated 22.10.2024
passed by the Ld. CIT(A), NFAC, Delhi, for the Assessment Year 2017–18, confirming the assessment order passed under section 144 of the Income Tax Act, 1961. 2. The brief facts of the case are that the assessee had filed his return of income declaring income of Rs.2,52,110/-. The case was selected for limited scrutiny for verification of cash deposits during the demonetization period. Statutory notices under sections 143(2) and 142(1) were issued; however, no effective compliance was made by the assessee. Consequently, the Ld. AO proceeded to make an addition of Rs.12,51,300/- under section 69A of the Act, treating the cash deposits in the bank account as unexplained.
Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). However, despite grant of multiple opportunities, neither the assessee nor any authorized representative appeared before the Ld. CIT(A), and no submissions or documents were filed. Consequently, the Ld. CIT(A) upheld the additions made by the AO and dismissed the appeal.
Before us, the Ld. AR submitted that the assessee was prevented by sufficient cause from complying with the notices issued during assessment and appellate proceedings, as he resides in a remote rural area with poor connectivity. It was 2
further contended that the deposits were made in the ordinary course of business as a branch representative of the Central Bank of India and were duly authorized.
However, due to non-representation and lack of documentary evidence on record, the authorities below failed to examine the genuineness of the explanation.
Per contra, the Ld. Sr. DR relied on the order of the lower authorities.
We have heard the rival contention and perused the material available on the record. We find merit in the plea of the assessee that the matter requires proper factual verification regarding the source and nature of the cash deposits. In the interest of justice and to afford fair opportunity to the assessee, we are inclined to set aside the impugned order and restore the matter to the file of the Assessing Officer.
1. Accordingly, the matter is remanded back to the file of AO for denovo adjudication. The AO shall afford reasonable opportunity to the assessee to furnish relevant documents and explanations and shall pass a speaking order in accordance with law.
In the result, the appeal is allowed for statistical purposes.
(Order pronounced in the open Court on 21/05/2025) मनोज कुमार अŤवाल
लिलत कुमार
(MANOJ KUMAR AGGARWAL)
(LALIET KUMAR)
लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER
AG
आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
1. अपीलाथŎ/ The Appellant
2. ŮȑथŎ/ The Respondent
3. आयकर आयुƅ/ CIT
4. आयकर आयुƅ (अपील)/ The CIT(A)
5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH
6. गाडŊ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/