GAJENDRA SINGH,VIDISHA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NFAC, DELHI

Feeling aggrieved by order of first-appeal bearing DIN: ITBA/NFAC/S/250/2024-25/1074419662(1) dated 12.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 20.02.2024 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ld. AR for assessee drew us to Para 7.1 of impugned order and demonstrated that the CIT(A) has issued all notices of hearing through e- mail and there was no service of notice through physical mode. He submitted that the assessee runs a small kiosk of Union Bank of India in a remote place and not technology friendly, therefore the assessee could not take note of the notices e-mailed by CIT(A) which has resulted in non- representation before CIT(A) and thereby leading the CIT(A) to pass ex-parte order. Thereafter, Ld. AR carried us to the assessment-order and demonstrated that the same is also passed ex-parte u/s 144 for lack of full representation by assessee although the assessee filed a part-reply to AO on 12.08.2023 as acknowledged by AO in Para 2 of assessment-order. He submitted that the AO has made addition of Rs. 54,32,360/- u/s 69A in respect of cash transactions in bank a/c and a further addition of Rs. 3,00,000/- by disallowing claim of agricultural income having been earned by assessee. He submitted that the assessee has collected all required details/document to satisfy the AO and therefore ready and willing to make a proper representation before AO if an opportunity is given and prays that the present matter should be remanded to the file of AO for a proper adjudication. Therefore, in the interest of justice, this matter must be remanded to AO for a fresh adjudication.

Ld. DR for revenue submitted that he does not have any objection against remand to AO but, however, he prays that the bench must give a Page 2 of 4

In view of above facts and considering the submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of AO, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee, subject to payment of Rs. 5,000/- by assessee to Prime Minister National Relief Fund. The assessee shall submit receipt of such payment to AO during proceedings. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order after considering submissions of assessee, without being influenced by his previous order in any manner. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.

Resultantly, this appeal is allowed for statistical purpose.