SAMI ULLAH KHAN,BHOPAL vs. INCOME TAX OFFICER 1(2), BHOPAL
No AI summary yet for this case.
Income Tax Appellate Tribunal, Indore Bench, Indore
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 18.12.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 23.11.2019 passed by learned ITO-1(2), Bhopal [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Page 1 of 3
Sami Ullah Khan ITA No. 918/Ind/2024 - AY 2012-13
Ld. AR for assessee submits that the AO has passed ex-parte
assessment-order u/s 144 wherein he has made an addition of Rs.
26,59,000/- on account of unexplained deposit in Standard Chartered Bank
for the reason of non-representation by assessee. Further, the CIT(A) has,
vide Para No. 5.2 of impugned order, upheld the addition made by assigning
the reason that the assessee has not provided authentic documentary
evidences. Ld. AR submits that the assessee is engaged in the business of
civil contractorship and its accounts for the year under consideration were
duly audited and audited accounts were filed to department alongwith
return filed u/s 139(1) on 29.09.2012, copies are placed in Paper-Book at
Pages 1-16. Ld. AR further submits that the statement of impugned a/c with
Standard Chartered Bank for which the AO has made addition, is also filed
in Paper-Book at Pages 18-25 and this bank a/c is already accounted book
in audited books of assessee. He submits that the case of assessee is
meritorious and no addition is warranted. Ld. AR submits that the assessee
is ready and willing to make a proper representation before lower-authorities
with all supporting evidences, if an opportunity is given and hence prays
that the present matter should be remanded to AO for adjudication afresh.
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a
request to direct the assessee to represent his case before AO and do not
seek unnecessary adjournments.
Considering above submissions of parties; having regard to the
principle of natural justice and also bearing in mind that no prejudice would
Page 2 of 3
Sami Ullah Khan ITA No. 918/Ind/2024 - AY 2012-13
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. The AO shall give necessary opportunity of
hearing to assessee and pass an appropriate order uninfluenced by his
earlier order. 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.
Order pronounced in open court on 24/06/2025
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore
िदनांक/Dated : 24/06/2025
Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
Page 3 of 3
