MOHAMMAD SHAMIM UDDIN,GAYA vs. INCOME TAX OFFICER, WARD 3(1), GAYA, GAYA

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ITA 43/PAT/2025Status: DisposedITAT Patna17 September 2025AY 2017-2018Bench: the learned CIT(A). However, due to non-compliance on various dates, the CIT(A) sustained the additions by passing an ex parte order, sustaining the order of the Assessing officer. 4. Dissatisfied with the above order the assessee is in appeal before this Tribunal. Despite repeated notices issued by the Registry, neither the assessee nor his learned AR appeared. We cannot keep the matter pending indefinitely. Therefore, with the assistance of the learned DR and on perusal of the material av1 pages

AI SummaryAllowed for statistical purposes

Facts

The assessee filed a return of income declaring ₹6,49,181/-. The Assessing Officer made additions of ₹26,19,600/- for unexplained cash deposits and ₹3,64,741/- for business income. The CIT(A) sustained these additions due to the assessee's non-compliance.

Held

The Tribunal noted that the CIT(A)'s order was ex parte and dismissed for non-prosecution without proper examination of the issues. In the interest of justice, the Tribunal decided to grant the assessee another opportunity.

Key Issues

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without proper examination, and if the assessee should be granted another opportunity to present their case.

Sections Cited

143(3), 69A, 250

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Income Tax Appellate Tribunal, “SMC” BENCH, PATNA

For Respondent: Shri Rajat Datta, CIT-DR

Mohammad Shamim Uddin, Ward No. 16, Pachhaati, Bodh Gaya, Bihar - 824031 [PAN: AOPPS9144A] ..…...…………….... Appellant vs. Income Tax Officer, Ward 3(1), Gaya – 823001 ..…...…………….... Respondent Appearances by: Assessee represented by : None Department represented by : Shri Rajat Datta, CIT-DR Date of concluding the hearing : 16.09.2025 Date of pronouncing the order : 17.09.2025 O R D E R

PER SONJOY SARMA, JUDICIAL MEMBER

This appeal arises from order dated 29.12.2021, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)].

Brief facts of the Case are that the assessee, a individual, filed return of income declaring total income of ₹6,49,181/-. The Assessing Officer completed assessment under section 143(3) of the Income-tax Act, 1961, making the following additions:

₹ 26,19,600/- under section 69A of the Act on account of unexplained cash deposits and ₹3,64,741/- under the head “business income”. Accordingly, the total income was assessed at a higher figure.

Mohammad Shamim Uddin 3. Aggrieved by the above order the assessee preferred an appeal before the learned CIT(A). However, due to non-compliance on various dates, the CIT(A) sustained the additions by passing an ex parte order, sustaining the order of the Assessing officer.

Dissatisfied with the above order the assessee is in appeal before this Tribunal. Despite repeated notices issued by the Registry, neither the assessee nor his learned AR appeared. We cannot keep the matter pending indefinitely. Therefore, with the assistance of the learned DR and on perusal of the material available on record, we proceed to decide the appeal on merits.