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Facts
The assessee filed an appeal against an order upholding an addition of Rs. 7,96,000/- for unexplained cash deposits. The assessee did not appear for the appellate proceedings. The CIT(A) had upheld the addition, having dismissed the assessee's appeal ex-parte.
Held
The Tribunal found that the assessee had not supported his grounds of appeal with documentary evidence. However, considering the assessee's claim to explain cash deposits and their non-participation, the matter was remanded to the CIT(A) for fresh decision.
Key Issues
Whether the reopening of assessment was bad in law due to non-service of notice u/s 148? Whether the addition for unexplained cash deposits was justified without proper documentary evidence?
Sections Cited
147, 148, 142(1), 144, 250
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
Result
As a result, in view of the above discussion, this appeal is disposed of, for statistical purposes and the matter is remitted to Learned CIT(A) for decision of the appeal afresh, after providing another opportunity to the assessment-appellant of being heard.
1. Surender Kumar, Bhiwadi 11. However due to non participation of the assessee in the appellate proceedings, the assessee-appellant is burdened with costs of Rs. 2000/-. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before Learned CIT(A) before commencement of the proceedings on remand.
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 26/09/2025.
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सहायक पंजीकार@Aेेजज. त्महपेजतंत