BABU SINGH,SHIV vs. ITO, WARD 1 BARMER, BARMER

Q: Which sections of the Income-tax Act were involved?

Section 144, Section 143(3), Section 250(6)

ITA 9/JPR/2025Status: DisposedITAT Jaipur03 July 2025AY 2019-20Bench: SHRI MANISH BORAD (Accountant Member)4 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored all issues back to the file of the CIT(A), NFAC for fresh adjudication and to pass a speaking order under Section 250(6) of the Act. It directed that the assessee be granted a proper opportunity of being heard, while also advising the assessee to refrain from seeking unnecessary adjournments.

What were the facts?

The assessee appealed against an ex-parte order by the CIT(A), NFAC, which confirmed additions of Rs. 22,05,100/- made by the Assessing Officer for AY 2019-20. The original assessment was framed under Section 144 read with Section 143(3). The assessee had failed to appear or respond during multiple hearings before the CIT(A), despite claiming the cash source was from coal sales collections.

What were the issues?

Whether the CIT(A) was justified in confirming additions ex-parte due to the assessee's non-appearance, and whether the matter should be restored to the CIT(A) for fresh adjudication with a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 09/JPR/2025

Hearing: 30/06/2025Pronounced: 03/07/2025

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 09/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Babu Singh DCIT, S/o Mool Singh Sawai Singh Ki Vs. Central Circle-04, Dhani, Shiv Barmer 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 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, Mandasur, Daudkhedi, Khejariya, Basai, Suwasa, Shyamgarh, Garoth, Rampura etc. However, for none appearance, ld. CIT(A) has confirmed the impugned additions. interest of justice and being fair to both the parties, I hereby restore all the issues raised in the instant appeal back to the file of ld. CIT(E), NFAC for necessary adjudication and pass a speaking order as contemplated in section 250(6) of the Act. Needless to mention that proper opportunity of being heard should be granted to the assessee. The assessee should also refer from seeking unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 03/07/2025.

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