NARESH PREMLALJI JUGELE,NAGPUR vs. ITO WARD 4(5), NAGPUR
Facts
The assessee appealed against an order of the National Faceless Appeal Centre (NFAC) which confirmed an addition of Rs. 17,08,000/- made by the Assessing Officer for the assessment year 2017-18. The addition was on account of the deposit of cash in old Specified Bank Notes (SBNs) during the demonetization period.
Held
The tribunal observed that the assessee had filed submissions and documents, but the Ld. Commissioner had dismissed the appeal without analyzing them. This violation of the principles of natural justice led the tribunal to set aside the impugned order.
Key Issues
Whether the Ld. Commissioner erred in dismissing the appeal without considering the submissions and documents filed by the assessee, thereby violating the principles of natural justice.
Sections Cited
250 of the Income Tax Act, 1961, 144 of the Act, 69A of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :: NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the Assessee against the order dated 11/04/2025 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2017-18.
2 ITA No.385/NAG/2025 (Naresh Premalalji Jugele)
In the instant case, the Assessing Officer (AO), vide assessment order dated 17/12/2019, u/sec. 144 of the Act, has made addition of Rs. 17,08,000/- on account of ‘deposit of cash in old Specified Bank Notes (SBNs)’ during demonetization period u/sec. 69A of the Act.
The Assessee, being aggrieved, preferred first appeal before the Ld. Commissioner, however could not get any relief, as the Ld. Commissioner dismissed the appeal of the Assessee and affirmed the aforesaid addition.
This Court by giving thoughtful consideration to the peculiar facts and circumstances of the case, observe that from the acknowledgment of response dated 11/09/2023, it is clearly appearing that the Assessee filed submissions and various documents in support of its claim, however the Ld. Commissioner without analyzing the submissions and documents filed by the Assessee, dismissed the appeal of the Assessee. Thus, in the considered opinion of this Court, Ld. Commissioner violated the principles of natural justice and, therefore, the impugned order would entail setting aside. Hence again considering the peculiar facts and circumstances in totality for just and proper decision of the case and in the context of equitable relief and substantial justice, the impugned order is set aside and the case is remanded to the file of Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee.
3 ITA No.385/NAG/2025 (Naresh Premalalji Jugele)
In the result, Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 27.06.2025.
Sd/- (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER vr/-
Copy to: The Appellant The Respondent The CIT, Concerned, Nagpur The DR Concerned Bench
//True Copy//
By Order
Senior Private Secretary ITAT, Nagpur.
