SHAHZAD KHAN,UJJAIN vs. INCOME TAX OFFICER UJJAIN, UJJAIN

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ITA 231/IND/2025Status: DisposedITAT Indore24 October 2025AY 2019-20Bench: DR. MANISH BORAD (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the AO for fresh adjudication, directing the AO to provide the assessee with a reasonable opportunity to explain the cash deposits and contractual receipts.

What were the facts?

The assessee, engaged in the business of running a goods carrier, failed to file the return of income for AY 2019-20. The case was reopened to examine cash deposits and contractual receipts. The assessee also failed to appear before the AO and CIT(A).

What were the issues?

Whether the AO and CIT(A) erred in passing ex-parte orders without providing adequate opportunity to the assessee to explain the source of income.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Chirag Jain, AR
For Respondent: Ms. Ila Parpar, CIT-DR
Hearing: 23.10.2025Pronounced: 24.10.2025

(Assessment Year: 2019-20) Shahzad Khan, Income Tax Officer, Kesarpur Mehidpur, Ujjain Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) PAN: EQQPK9048J Assessee by Shri Chirag Jain, AR Revenue by Ms. Ila Parpar, CIT-DR Date of Hearing 23.10.2025 Date of Pronouncement 24.10.2025 O R D E R Per Dr. Manish Borad, AM:

This appeal by the assesse is directed against the order dated 09.01.2025 of the Commissioner of Income Tax (Appeals), NFAC, Delhi for A.Y. 2019-20 which is arising from the assessment order u/s 147 rwrt 144 rwrt 144B of the Act dated 15.03.2024 framed by Assessing Officer at NeFAC, Delhi.

2.

From the perusal of the grounds of appeal we notice that the assessee is aggrieved with the addition made by the Ld. A.O at Rs.2,22,810/- . However perusal of the records indicates that the 144 of the Act and that the order of Ld. CIT(A) is also ex-parte as the assessee’s appeal has been dismissed in limine.

3. Ld. Departmental Representative supported the order of Ld. CIT(A).

4.

We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual engaged in the business of running goods carrier. For impugned Assessment Year 2019-20 assessee failed to file the return of income but thereafter case of the assessee reopened for examining the source of cash deposit at Rs.1,78,000/- and contractual receipts of Rs.44,010/-. It is also stated that the assessee resides in the rural area of Mahipur and the income for the year is below the maximumnon-taxable limit. We further observe that the assessee failed to appear before the Ld. A.O as well as before the Ld. CIT(A). Considering facts and the issues raised in the instant appeal we in the larger interest of justice and fair to both the parties restore the issues raised on merits to the file of Ld. Jurisdictional A.O to denovo adjudicadtion who shall provide reasonable opportunity to the assessee to furnish the details to receipts and on due consideration of the same the Ld. Jurisdictional A.O shall decide in accordance with law. Effective grounds of appeal on merits are allowed for statistical purpose.

5.

In the result appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 24.10.2025.

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