BABU SINGH,SHIV vs. ITO, WARD 1 BARMER, BARMER
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 09/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2019-20
Babu Singh
S/o Mool Singh Sawai Singh Ki
Central Circle-04,
Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DMLPS7521E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 03/07/2025
vkns'k@ ORDER
PER: MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 09.12.2024 arising out of the order for A.Y 2019-20 framed u/s 144 r.w.s 143(3) of the Act dated 15.06.2021 framed by Central Circle-04, Jaipur.
When the case called for none appeared on behalf of the assessee in physical and virtual made even when the present date of hearing has been duly informed to ld. Counsel for the assessee on the previous date of hearing. I therefore, proceed ex-parte assessee, with the assistance of the ld. DR and available records, to adjudicate the appeal.
From perusal the impugned order, I find that against the additions of Rs. 22,05,100/- made by the Assessing Officer to the income of Rs. 16,40,540/- declared in the income tax return for A.Y 2019-20 furnished on 30.01.2019, when the assessee challenged the additions before ld. CIT(A), he failed to response on the date of hearing fixed on 14.07.2023, 22.08.2024 and 06.11.2024. For such none appearance and not filing any reply/documentary evidence. Ld. CIT(A) proceeded ex-parte and affirmed the additions made by the Assessing Officer. In the statement of fact attached to Form No. 35 filed before ld. CIT(A), the assessee has stated that the source of cash of Rs. 22,05,100/- is on account of collection against the coal sales from various parties of Ratlam, Sukeda, Order pronounced in the open Court on 03/07/2025. ¼ euh"k cksjkM ½
(Manish Borad) ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 03/07/2025
*Ganesh Kumar, Sr. PS
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. vihykFkhZ@The Appellant- Babu Singh, Barmer
2. izR;FkhZ@ The Respondent- DCIT, Central Circle-04, Jaipur
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत.
6. xkMZ QkbZy@ Guard File { ITA No. 09/JPR/2025}
vkns'kkuqlkj@ By order
सहायक पंजीकार@Aेेज. त्महपेजतंत