GURDEV SINGH,JHOKE ROAD, FEROZEPUR vs. THE INCOME TAX OFFICER, WARD-3(1), FEROZEPUR
Facts
The assessee deposited Rs. 38 lakhs in bank accounts but failed to explain the source, leading to an ex-parte assessment of Rs. 38.86 lakhs including the cash deposits and salary income. The ld. CIT(A) dismissed the assessee's appeal without adjudicating on merits due to the assessee's non-compliance with notices.
Held
The Tribunal remanded the case back to the ld. first appellate authority for adjudication of all grounds on merits. The assessee was directed to file all documentary evidence and submissions and fully cooperate in the appellate proceedings.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without merits due to non-compliance, and the verification of the source of cash deposits claimed to be from agricultural land sales.
Sections Cited
144, 147, 148, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi dated 13.02.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ferozepur passed u/s 147 r.w.s. 144 of the Act,
1961 dated 22.12.2019.
2 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 2. There are eight grounds of appeal contained in Form No. 36 out of which the
main objection is against the disallowance of appeal by the ld. first appellate authority
in absence of any response or any representation from the assessee in respect of notices
issued from the office of the ld. first appellate authority. It is also seen that the appeal
has not been disposed of or adjudicated on merits of the case contained in Form No.
35.
Brief facts emerging from records are that the assessee has made a cash deposit amounting to Rs. 38 (thirty eight) lakhs in his bank account with State Bank of India and in the State Bank of Patiala, Ferozepur and in absence of any representation or
any explanation in respect of the source of cash deposits in bank account, assessment
proceedings have been initiated by issue of notice u/s 148 dated 28.03.2019 (after necessary approval from higher authority) and the assessment has been finally completed on a total income of Rs.38.86 lakhs (including the addition of Rs.38.04 lakhs
being the cash deposit in bank account plus salary income of Rs.82,000/- as evident
from ITS portal).
The matter carried in appeal before the ld. first appellate authority has been
dismissed without adjudication on merits in absence of any compliance to notices issued from the office of the ld. first appellate authority on 17th Jan., 2025 and again on 30th January, 2025.
3 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 5. On the date fixed for hearing before the Tribunal, there was no representation
on the part of the assessee and no adjournment has been filed.
The ld. DR was present in the court.
The explanation of the assessee (as per grounds) is that the source of cash deposit
in bank is out of sales proceeds of agricultural lands.
Whether notice is issued to the e-mail id stated in Form No. 35, is also not
ascertainable from the appellate order.
Moreover, in absence of supporting documentary evidence, adjudication is not
practically possible.
Considering the grounds of appeal and the statement of facts, we are of the
opinion that the matter should be remanded back to files of the ld. first appellate
authority for adjudication on all the grounds contained in Form No. 35 on merits of the
case.
The assessee is also directed to file all documentary evidences and submissions
before the ld. first appellate authority in support of his contention and to fully cooperate
in appellate proceedings.
4 I.T.A. No. 194/Asr/2025 Assessment Year: 2012-13 12. We have not expressed any opinion on merits of the case and all legal issues are
left open.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 22.09.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
