GURMIT KAUR,CHANDIGARH vs. INCOME TAX OFFICER, WARD - 1(3), CHANDIGARH
आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “ए” , चǷीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH
HEARING THROUGH: HYBRID MODE
ŵी िवŢम िसंह यादव, लेखा सद˟ एवं ŵी परेश म. जोशी, Ɋाियक सद˟
BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM
आयकर अपील सं./ ITA NO. 39/Chd/2024
िनधाŊरण वषŊ / Assessment Year : 2012-13
Gurmit Kaur
SCO 80-81, 3rd Floor
Sector 17-C
बनाम
The ITO
Ward 1(3),
Chandigarh
˕ायी लेखा सं./PAN NO: ALOPK7326A
अपीलाथŎ/Appellant
ŮȑथŎ/Respondent
िनधाŊįरती की ओर से/Assessee by :
Shri T.N. Singla, CA
राजˢ की ओर से/ Revenue by :
Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing :
16/01/2025
उदघोषणा की तारीख/Date of Pronouncement : 20/01/2025
आदेश/Order
PER VIKRAM SINGH YADAV, A.M. :
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC,
Delhi dt. 11/12/2023 pertaining to Assessment Year 2012-13. 2. Briefly the facts of the case are that the assessment was completed under section 143(3) r.w.s 147 of the Act vide order dt. 18/11/2016 wherein the AO brought to tax a sum of Rs 74,00,000 u/s 68 as unexplained deposits found credited in the bank account of the assessee and assessed income was determined at Rs. 75,36,420/-.
Against the order of the AO, the assessee carried the matter in appeal before the Ld.
CIT(A) who has since sustained the said order on account of non-prosecution on behalf of the assessee.
Being aggrieved, the assessee is in appeal before us. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has passed an ex-parte order without providing adequate opportunity to the assessee. It was submitted that the notices have been uploaded on the e-filing portal but the same have not been served on the email- id of the assessee as provided in Form 35 nor any physical notices have been served. It 2
was submitted that assessee be allowed one last opportunity and the matter may be remitted to the file of the Ld. CIT(A) to decide the same afresh and it was submitted that the assessee shall attend to the proceedings before the Ld. CIT(A) and file the necessary information/documentation.
Per contra, the Ld. DR relied on the order of the lower authorities.
After hearing both the parties and perusing the material available on the record, we find that the assessee deserves one last opportunity and cannot be condemned unheard and therefore, keeping in view principles of substantial justice, the matter is remitted to the file of the Ld. CIT(A) to decide the same afresh after providing reasonable opportunity to the assessee.
In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 20/01/2025 परेश म. जोशी
िवŢम िसंह यादव
(PARESH M. JOSHI)
( VIKRAM SINGH YADAV)
Ɋाियक सद˟ / JUDICIAL MEMBER
लेखा सद˟/ ACCOUNTANT MEMBER
AG
आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to :
अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/