MOHD IRSHAD,GHAZIABAD vs. INCOME TAX OFFICER WARD 2(1)(4), CGO COMPLEX

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ITA 3054/DEL/2023Status: DisposedITAT Delhi05 December 2024AY 2017-18Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

In light of the CIT(A)'s ex-parte order lacking proper adjudication, and in the interest of justice, the Tribunal restored the appeal to the CIT(A)/NFAC for fresh and appropriate adjudication. This remand is contingent upon the taxpayer availing three opportunities to plead and prove their case at their own risk. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal for AY 2017-18 was against a CIT(A) order, passed ex-parte under section 144, which confirmed additions of Rs.12,25,000/- for cash deposits under section 69 r.w.s. 115BBE and Rs.11,53,204/- as business income. The CIT(A) order was found to lack proper points of determination and speaking adjudication as required by section 250(6), and the assessee also failed to appear before the Tribunal.

What were the issues?

The key issue was the validity of the CIT(A)'s ex-parte order that upheld significant additions without proper adjudication, leading to a decision to remand the case for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 144,Section 69,Section 115BBE,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

Hearing: 05.12.2024Pronounced: 05.12.2024

Asstt. Year : 2017-18 Mohd Irshad, Vs Income Tax Officer, Village Kallu Garhi, Dasna, Ward-2(1)(4), Ghaziabad, U.P.-201015 Ghaziabad, U.P.-201002 (APPELLANT) (RESPONDENT) PAN No. ABWPI9575M Assessee by : None Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 05.12.2024 Date of Pronouncement: 05.12.2024 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1065561376(1) dated 29.08.2023, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appear at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It emerges during the course of hearing with the able assistance coming from the Revenue side that the CIT(A)/NFAC’s lower appellate discussion proceedings ex-parte against the assessee/appellant, has upheld the Assessing Officer’s action inter alia adding his cash deposits u/s 69 r.w.s. 115BBE of Rs.12,25,000/- and business income @ 8% to the tune of Rs.11,53,204/-, has neither framed any points of

4.

Faced with this situation and in the larger interest of justice, the tribunal hereby deems it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 05/12/2024.

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