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

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 Shahzad Khan 2 assessment order has been passed as best judgement order u/s 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. Juri ictional A.O to denovo adjudicadtion who shall provide reasonable opportunity to the assessee to furnish the details to Shahzad Khan 3 explain the source of cash deposit as well as other contractual receipts and on due consideration of the same the Ld. Juri ictional 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. (PARESH M JOSHI) Accountant Member Indore, 24.10.2025 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore