VIJAYKUMAR VAGHAJIBHAI PATEL,PETLAD vs. THE ITO, WARD-1(3)(1), PETLAD

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 29/09/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2012-13.

At the outset, the Ld. Counsel for the assessee has invited our attention to the grounds of appeal taken by the assessee. The grounds of appeal are reproduced hereunder:

Notice of demand of Rs.24,10,109 issued without Din be declared as invalid.

The Ld. Counsel for the assessee has stated at bar that as per instruction of his client, he does not press Ground Nos.1 & 2, therefore the same are, accordingly, dismissed as not pressed.

So far as Ground Nos.3 & 4 are concerned, the Ld. Counsel for the assessee has submitted that the assessee is an agriculturist and was not aware of the complexity of the income-tax proceedings. That the notices issued by the Assessing Officer (AO) did not come to his knowledge. That the AO has made the addition of the entire deposits of cash in the bank account of the assessee. He submitted that the assessee may be given an opportunity to explain the source of the deposits. Vijaykumar Vaghajibhai Patel vs. ITOK Asst. Year : 2012-13

We find that both the orders of the lower authorities are ex-parte orders against the assessee. In our view, the interests of justice will be well-served if the assessee is given an opportunity to furnish the evidences and explain the source of deposits in his bank account. Accordingly, the impugned order of the Ld. CIT(A) is hereby set aside and matter is restored to the file of the AO for decision afresh. It is further directed that the AO will give proper opportunity to the assessee to furnish the requisite details and evidences, thereafter, the AO will pass the assessment order afresh in accordance with law.