VIPUL,GURGAON vs. ITO, WARD- 4(5), GURGAON
What did the Tribunal hold?
The Tribunal restored the issue to the file of the CIT(A) to grant one final opportunity to the assessee to present his case. The assessee is directed to appear before the CIT(A) and explain his case, failing which the CIT(A) can pass an appropriate order.
What were the facts?
The assessee's case was reopened under Section 147 for unexplained cash deposits of Rs. 6 lacs in his bank account. The Assessing Officer made an addition of Rs. 6 lacs as the assessee could not provide satisfactory evidence for the deposit. The CIT(A) upheld this addition in an ex-parte order.
What were the issues?
Validity of reassessment proceedings and the addition of unexplained cash deposits. The assessee's failure to appear before the lower appellate authority.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: SH. R. K. PANDA
This appeal filed by the assessee is directed against the order dated 27.06.2018 of the CIT(A)-1, Gurgaon relating to A.Y.2010-11.
Despite service of notice none appeared on behalf of the assessee. Therefore, this is being decided on the basis of material available on record and after hearing the Ld. DR.
The assessee in the grounds of appeal has challenged the exparte order of the CIT(A) in confirming the addition of Rs.6 lacs made by the AO u/s. 68 of the IT Act and also upholding the validity of reassessment proceedings initiated u/s. 147 of the IT Act.
Facts of the case, in brief, are that the assessee is an individual. The case of the assessee was reopened u/s. 147 of the IT Act by recording reasons and notice u/s. 148 was issued on 29.03.2017. The case was reopened on the ground that assessee had deposited cash of Rs. 6 lacs in his bank account during the financial year 2009-10. The AO completed the assessment u/s. 143 (3) / 147 by making the addition of Rs. 6 lacs on the ground that assessee could not explain the deposit of cash in his bank account by producing requisite evidence to his satisfaction. Since, the assessee did not appear before the CIT(A), the Ld. CIT(A) in the exparte order passed by him, upheld the action of the AO. After considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain his case failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raise by the assessee are allowed for statistical purposed. Page | 2
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 11.12.2019.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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