INDERJEET,PALWAL vs. INCOME TAX OFFICER WARD 1(3), FARIDABAD

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ITA 1442/DEL/2024Status: DisposedITAT Delhi10 September 2024AY 2012-13Bench: SHRI VIKAS AWASTHY (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and allowed the appeal. It directed the CIT(A) to provide the assessee with a reasonable opportunity to make submissions and pass a fresh order (de novo) in accordance with law. The assessee is directed to respond to the CIT(A)'s notice without fail.

What were the facts?

The assessee deposited Rs. 45,99,500 cash in a bank account, leading to a reopened assessment under section 147. Despite notices under section 148 and 142(1), the assessee failed to respond, resulting in an ex-parte assessment under section 144 with an addition of the deposited amount. Subsequently, the CIT(A) also dismissed the assessee's appeal ex-parte due to non-appearance.

What were the issues?

Whether the ex-parte assessment and appeal dismissal by lower authorities were justified given the assessee's non-appearance, and if a fresh opportunity for hearing should be granted.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 10/09/2024Pronounced: 10/09/2024

(A.Y.2012-13) Inderjeet, 1461, Aurangabad, Palwal, Haryana 121105 ...... अपीलाथ�/Appellant PAN: ACAPI-3518-B बनाम Vs. Income Tax Officer, C.R Building, Faridabad, ..... �ितवादी/Respondent Haryana 121001 अपीलाथ� �ारा/ Appellant by : None �ितवादी�ारा/Respondent by : Ms. Shivani Bansal, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 10/09/2024 घोषणा क� ितिथ/ Date of pronouncement : 10/09/2024 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short 'the CIT(A)’] dated 31.01.2024, for Assessment Year 2012-13.

2.

A perusal of assessment order dated 09.12.2019 passed u/s. 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) would show that the assessment for AY 2012-13 in the case of assesse was reopened on the basis of AIR information that the assessee had deposited an amount of Rs. 45,99,500/- cash in his bank account with State Bank of Patiala. Notice u/s. 148 of the Act dated 31.03.2019 was issued to the assessee. In response to the said notice the assessee filed return of income on 29.06.2019 declaring income of Rs. 1,22,000/-. Thereafter, notice u/s. 142(1) was issued to the assessee on 10.05.2019, 28.05.2019 and 14.10.2019. However, there was no response by the assessee in respect of said notices. The Assessing Officer (AO) completed the assessment invoking provisions of section 144 of the Act making the addition of Rs. 45,99,500/-. Against the said assessment order, the assessee carried the issue in appeal before the CIT(A). The CIT(A) issued notice of hearing to the assessee on three occasions i.e. on 25.01.2023, 23.10.2023 & 04.01.2024. The assessee failed to respond to any of the aforesaid notices, therefore the CIT(A) dismissed appeal of the assessee and upheld the addition made in assessment order. Hence, the present by assessee.

3.

Ms. Shivani Bansal, representing the department vehemently defending the impugned order and assessment order prayed for dismissing appeal of the assessee. The ld. DR submits that sufficient opportunity was given to the assessee by the AO and the CIT(A). The assessee deliberately stayed away from the proceedings and did not offer any explanation for cash deposit in his bank account.

4.

I have heard submissions made by ld. DR and have examined the orders of authorities below. The assessment order and the order of CIT(A)have been passed in an ex-parte proceedings. Taking into consideration entire facts of the case, an opportunity is granted to the assessee to make submissions before the CIT(A). The CIT(A) shall grant reasonable opportunity of making submissions to the assessee.

The CIT(A) after considering facts of the case and submissions of the assessee shall pass the order denovo, in accordance with law. 5. The assessee upon service of notice by the CIT(A) shall respond to the same, without fail. 6. In the result, impugned order is set aside and appeal of the assessee is allowed. Order pronounced in the open court on Tuesday the 10th day of September, 2024.

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