SUNITA GARG,INDORE vs. ITO 4 (1) INDORE, INDORE
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI UDAYAN DAS GUPTA
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 30.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 16.11.2019 passed by learned ITO-4(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Sunita Garg ITA No. 389/Ind/2024 - AY 2017-18
Ld. AR for assessee carried us to the assessment-order to demonstrate
that the AO has made additions of (i) Rs. 87,00,000/- on account of
unexplained unsecured loans, (ii) Rs. 3,38,175/- on account of disallowance
of interest claimed by assessee on such unsecured loans, (iii) Rs.
40,11,000/- on account of unexplained deposits in bank a/c, and (iv) Rs.
2,62,770/- on account of disallowance u/s 40A(2) and thereby assessed
total income of assessee at Rs. 1,37,63,955/- as against returned income of
Rs. 4,52,010/-. Ld. AR submitted that during assessment-proceedings, the
assessee was not able to file documentary evidences which has resulted in
these hefty additions. However, during first-appeal the assessee could collect
part of the evidences and submit before CIT(A) but the CIT(A) merely re-
produced the Grounds of Appeal and Assessee’s Submissions and finally
upheld AO’s order in just 3 sentences by stating as under:
“5. Findings The grounds of appeal, the facts and circumstances of the case, the submissions made by the assessee have been carefully considered. There is no material on record to warrant interference with the order of the AO. Grounds of appeal are accordingly dismissed.” 3. Ld. AR next submitted that the assessee has collected and having
possession of all evidences required by AO for an apt adjudication. These
evidences are also filed in Tribunal in the form of a box file. Ld. AR
submitted that the assessee is ready to file and explain these evidences to
AO and also any other evidence as the AO may further require. Accordingly,
this case needs to remanded to AO for a fresh adjudication after
examination of evidences.
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Sunita Garg ITA No. 389/Ind/2024 - AY 2017-18
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a
request to remand this case to Jurisdictional AO [“JAO”] and also urges that
the assessee should be directed to make adequate representation before JAO
without seeking unnecessary adjournments.
Considering above submissions and also having regard to the
principle of natural justice and fair play, we deem it fit to remand this
matter back to the file of JAO for a proper verification and adjudication on
merit, at the risk and responsibility of assessee. The JAO shall give
necessary opportunity of hearing to assessee and pass an appropriate order
uninfluenced by his earlier order. The assessee is also directed to ensure
participation in the hearings as may be fixed by JAO and do not seek
unnecessary adjournments failing which the JAO 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 as per Rule 34 of ITAT Rules, 1963 on 31/01/2025
Sd/- Sd/-
(UDAYAN DAS GUPTA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 31/01/2025 Dev/Sr. PS
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Sunita Garg ITA No. 389/Ind/2024 - AY 2017-18
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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