AN AMERICAN TRAVEL AND TOURS PVT. LTD.,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1(3), CHANDIGARH
आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC”
CHANDIGARH
HEARING THROUGH:HYBRID MODE
᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य
BEFORE: SHRI. VIKRAM SINGH YADAV, AM
आयकर अपील सं./ ITA No. 63/CHD/2024
िनधाᭅरण वषᭅ / Assessment Year : 2017-18
An American Travel and Tours Pvt. Ltd.
SCO 90-92, Sector-8, Chandigarh
बनाम
The ITO
Ward-1(3), Chandigarh
˕ायी लेखा सं./PAN NO: AAECA6117D
अपीलाथᱮ/Appellant
ᮧ᭜यथᱮ/Respondent
िनधाᭅᳯरती कᳱ ओर से/Assessee by :
Ms. Shruti Khandelwal, Advocate for Shri Parikshit Aggarwal, C.A राज᭭व कᳱ ओर से/ Revenue by :
Shri Vivek Vardhan, Addl.CIT
सुनवाई कᳱ तारीख/Date of Hearing :
06/01/2025
उदघोषणा कᳱ तारीख/Date of Pronouncement : 13/01/2025
आदेश/Order
PER VIKRAM SINGH YADAV, AM
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC,
Delhi dt. 29/11/2023 pertaining to Assessment Year 2017-18. 2. Briefly the facts of the case are that the assessment was completed under section 144 vide order dt. 30/11/2019 wherein an amount of Rs. 12,00,000/- has been brought to tax as unexplained money u/s 69A and an amount of Rs 1,86,458/-, being 2%
of Rs 93,22,875/- as business income. 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 submitted that the notices so issued by him has not been 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 notices have been issued on the email ids provided by the Assessee and there have been sufficient opportunity given to the assessee.
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 13/01/2025) िवᮓम ᳲसह यादव
(VIKRAM SINGH YADAV)
लेखा सद᭭य / ACCOUNTANT MEMBER
AG
Date: 13/01/2025
आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to :
1. अपीलाथᱮ/ The Appellant
2. ᮧ᭜यथᱮ/ The Respondent
3. आयकर आयुᲦ/ CIT
4. आयकर आयुᲦ (अपील)/ The CIT(A)
5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH
6. गाडᭅ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/