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

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ITA 818/CHANDI/2024Status: DisposedITAT Chandigarh20 January 2025AY 2019-20Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं. / ITA No. 818/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 Pakija, Green Park Avenue, Malout- Bathinda Road Bye Pass, Muktsar, Punjab- 152026 स्थायी लेखा सं./PAN NO: AYKPP6142L अपीलार्थी/Appellant बनाम The DCIT CC-3, Ludhiana प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राजस्व की ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई की तारीख/Date of Hearing : 06/01/2025 उदघोषणा की तारीख/Date of Pronouncement: 1 pages

AI SummaryPartly Allowed

Facts

The assessee's appeal was against an order of the Ld. CIT(A) which sustained the AO's assessment. The AO had completed the assessment under Section 143(3) making additions under Sections 69 and 69A. The assessee had not prosecuted the appeal before the Ld. CIT(A).

Held

The Tribunal held that the assessee was not given adequate opportunity by the Ld. CIT(A) and was prevented by sufficient cause from attending the proceedings. Therefore, the matter was remitted back to the Ld. CIT(A) for a fresh decision after providing a reasonable opportunity.

Key Issues

Whether the Ld. CIT(A) passed an ex-parte order without providing adequate opportunity to the assessee?

Sections Cited

143(3), 69, 69A

AI-generated summary — verify with the full judgment below

िनधा�रती क� ओर से/Assessee by : Shri Ashwani Kumar, C.A राज�व क� ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR सुनवाई क� तारीख/Date of Hearing : 06/01/2025 उदघोषणा क� तारीख/Date of Pronouncement : 20/01/2025 आदेश/Order

PER VIKRAM SINGH YADAV, AM

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.