PAKIJA,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-3, LUDHIANA, LUDHIANA

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 28/06/2024 pertaining to Assessment Year 2019-2000.

Briefly the facts of the case are that the assessment was completed under section 143(3) vide order dt. 28/07/2021 wherein the AO assessed the total income at Rs. 33,94,592/- by making addition of Rs 25,00,000/- u/s 69 and Rs 6,34,592/- under section 69A of the Act. Thereafter, 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 2 submitted that though initial notices were received and assessee sought time to file necessary explanation /documentation, however, subsequent notices so issued by him were not served on the assessee and therefore, the assessee was prevented by sufficient cause for not attending to the proceedings before CIT(A). It 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 submitted that various notices have been served upon the assessee but assessee has failed to represent his case before the Ld. CIT(A).

After hearing both the parties and perusing the material available on the record, I 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 )