SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

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ITA 82/PAT/2023Status: DisposedITAT Patna07 January 2025AY 2017-18Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to pass a speaking order on merits and did not consider the assessee's submissions regarding the source of cash deposits. The Tribunal emphasized the principles of natural justice and the requirement for a proper hearing.

What were the facts?

The assessee did not file a return of income for AY 2017-18. The Assessing Officer treated cash deposits of Rs. 27,68,200/- made during demonetization as unexplained income under Section 69A and passed an ex-parte assessment order. The CIT(A) also passed an ex-parte order confirming the addition.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without considering the assessee's grounds of appeal and whether the cash deposits were unexplained income.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250

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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

order

: January 7th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated 31.01.2023, which has been passed against the assessment order u/s 144 of the Act, dated 30.10.2019.

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