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Facts
The assessee filed a return for AY 2017-18. A survey under Section 133A revealed a stock discrepancy, leading the assessee to offer Rs. 13,00,000 for taxation under Section 115BBE. The CIT(A) dismissed the assessee's first appeal, partly noting that an appeal becomes infructuous if a declaration is filed under the DTVSV Scheme, 2020.
Held
The Tribunal found that the CIT(A)'s order was passed ex-parte without providing the assessee a proper opportunity of being heard regarding the notice issued or the settlement of disputed tax. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the CIT(A) for reconsideration, directing that the assessee be given an opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without giving an adequate opportunity of hearing to the assessee, especially in context of the DTVSV Scheme.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 133A of the Income Tax Act, 1961, Section 115BBE of the Income Tax Act, 1961, Sub-section 5 of the DTVSV Scheme, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, : GAUHATI BENCH: GUWAHATI
Before: SHRI RAJESH KUMAR, HON’BLE & SHRI MANOMOHAN DAS, HON’BLE
ORDER
PER MANOMOHAN DAS, JM
The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), Addl / JCIT (A)-1, Kolkata (hereinafter referred to as the (“CIT(A)” dated 30.12.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year 2017-18.
Deepak Kumar Saha -vs- The ACIT, Circle-2, Guwahati AY : 2017-18 2. The brief facts of the case are that, the assessee furnished his return of income for AY 2017-18 on 15.03.2018 disclosing an income of Rs. 20,28,610/-. The case was selected for scrutiny in respect of cases covered by survey u/s 133A of the Act. Statutory notices were issued to the assessee. The assessee uploaded his response on his e-filing portal. The same was examined along with the information gathered during the course of assessment proceedings. A survey u/s 133A of the Act was conducted in the business premises of the assessee on 15.03.2016. In the course of the survey, inventory of stock of the assessee as on 15.03.2016 was made. It was observed by the physical verification that the assessee was having a stock of 42,60,856/-. However, as per regular books of account the assessee had disclosed a stock of Rs. 33,10,916/- as on 15.11.2016. The assessee was confronted with the discrepancy. The assessee in his statement recorded u/s 133A of the Act recorded on 15.03.2016 offered the sum of Rs. 13,00,000/- for taxation. This amount of Rs. 13,00,000/- was charged to tax u/s 115BBE of the Act.
Being aggrieved, the assessee filed 1st appeal before the earned CIT(A). The ld. CIT(A) vide order dated 30.12.2025 dismissed the appeal of the assessee.
Being aggrieved, the assessee filed the present appeal before the Tribunal.
The appeal of the assessee is dismissed by the ld. CIT(A) citing the reasons that, Form No. 3 dated 03.02.2021 was issued by the PCIT, Guwahati as per which the amount of Rs. 4,59,968/- within 31.03.2021. The ld. CIT(A) further observed that, as per section of the DTVSV Act 2020, when the