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

{
"clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nAND\nSHRI B.M. BIYANI, ACCOUNTANT MEMBER\nITA No.285/Ind/2025\nAssessment Year:2018-19\nGajendra Singh, \n176/7, Jhandaba Tehsel\nSironi, Vidisha\n(Assessee/Appellant)\nVs.\nAssessment Unit\nबनानाम /\n(Revenue/Respondent) Income Tax Department\nPAN: FUQPS4990J\nAssessee by\nShri Govind Rinwa, AR\nRevenue by\nShri Ashish Porwal, Sr. DR\nDate of Hearing\n17.12.2025\nDate of Pronouncement\n24.12.2025\nआदेश / ORDER\nPer B.M. Biyani, A.M.:\nFeeling aggrieved by order of first-appeal bearing DIN:\nITBA/NFAC/S/250/2024-25/1074419662(1) dated 12.03.2025 passed by\nlearned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)"] which\nin turn arises out of assessment-order dated 20.02.2024 passed by learned\nAssessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B of\nIncome-tax Act, 1961 [“the Act"] for Assessment-Year [“AY"] 2018-19, the\nassessee has filed this appeal on the grounds mentioned in Appeal Memo\n(Form No. 36).\nGajendra Singh\nITA No. 285/Ind/2025 - AY 2018-19\n2. Ld. AR for assessee drew us to Para 7.1 of impugned order and\ndemonstrated that the CIT(A) has issued all notices of hearing through e-\nmail and there was no service of notice through physical mode. He\nsubmitted that the assessee runs a small kiosk of Union Bank of India in a\nremote place and not technology friendly, therefore the assessee could not\ntake note of the notices e-mailed by CIT(A) which has resulted in non-\nrepresentation before CIT(A) and thereby leading the CIT(A) to pass ex-parte\norder. Thereafter, Ld. AR carried us to the assessment-order and\ndemonstrated that the same is also passed ex-parte u/s 144 for lack of full\nrepresentation by assessee although the assessee filed a part-reply to AO on\n12.08.2023 as acknowledged by AO in Para 2 of assessment-order. He\nsubmitted that the AO has made addition of Rs. 54,32,360/- u/s 69A in\nrespect of cash transactions in bank a/c and a further addition of Rs.\n3,00,000/- by disallowing claim of agricultural income having been earned\nby assessee. He submitted that the assessee has collected all required\ndetails/document to satisfy the AO and therefore ready and willing to make\na proper representation before AO if an opportunity is given and prays that\nthe present matter should be remanded to the file of AO for a proper\nadjudication. Therefore, in the interest of justice, this matter must be\nremanded to AO for a fresh adjudication.\n3. Ld. DR for revenue submitted that he does not have any objection\nagainst remand to AO but, however, he prays that the bench must give a\nGajendra Singh\nITA No. 285/Ind/2025 - AY 2018-19\nstrict direction to assessee for co-operation and representation before AO\nwithout seeking unnecessary adjournments.\n4. In view of above facts and considering the submissions of parties;\nhaving regard to the principle of natural justice and also bearing in mind\nthat no prejudice would be caused to revenue if the present matter is\nrestored at the level of AO, we remand this matter back to the file of AO for\nadjudication afresh, at the risk and responsibility of assessee, subject to\npayment of Rs. 5,000/- by assessee to Prime Minister National Relief\nFund. The assessee shall submit receipt of such payment to AO during\nproceedings. The AO shall give necessary opportunity of hearing to assessee\nand pass an appropriate order after considering submissions of assessee,\nwithout being influenced by his previous order in any manner. The assessee\nis also directed to remain vigilant and ensure participation in the hearings\nas may be fixed by AO and do not seek unnecessary adjournments failing\nwhich the AO shall be at liberty to pass appropriate order in accordance\nwith law. Ordered accordingly.\nGajendra Singh\nITA No. 285/Ind/2025 - AY 2018-19\n5. Resultantly, this appeal is allowed for statistical purpose.\nOrder pronounced by putting up on notice board in terms of Rule 34 of ITAT\nRules, 1963 on 24/12/2025\n \n \n(SIDDHARTHA NAUTIYAL)\nJUDICIAL MEMBER\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nIndore\nदिनांक /Dated: 24/12/2025\nPatel/Sr. PS\nCopies to: (1)\n(2)\n(3)\n(4)\n(5)\n(6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore",
"summary": {
"facts": "The assessee filed an appeal against the order of the CIT(A) which upheld the assessment order passed by the AO. The assessment order and the CIT(A) order were passed ex-parte due to the assessee's non-representation, with additions made under Section 147 and Section 69A of the Income Tax Act, 1961.",
"held": "The Tribunal, considering the principle of natural justice and the possibility of ex-parte orders due to non-service of notices, remanded the matter back to the AO for fresh adjudication. The assessee was directed to cooperate and pay Rs. 5,000/- to the Prime Minister National Relief Fund.",
"result": "Partly Allowed",
"sections": [
"147",
"144B",
"144",
"69A"
],
"issues": "Whether the ex-parte assessment and appellate orders passed without proper opportunity of hearing to the assessee, due to issues with notice service, warrant a remand to the AO."
}
}