VINOD KUMAR GARG,GURGAON vs. ITO WARD 4(5), GURGAON

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ITA 67/DEL/2024Status: DisposedITAT Delhi05 April 2024AY 2017-18Bench: SHRI SHAMIM YAHYA (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal, acknowledging the assessee's circumstances and with no objection from the Revenue, remitted the issue back to the Assessing Officer (AO). The AO is directed to decide the matter afresh after providing the assessee with a proper opportunity of being heard.

What were the facts?

The assessee appealed against an order from the CIT(A)/NFAC for AY 2017-18 concerning a cash deposit in his bank account. The assessee contended that the previous orders were ex-parte because he could not comply with income-tax matters due to his wife's severe kidney failure.

What were the issues?

Whether the ex-parte assessment order concerning a cash deposit should be set aside and the matter remitted for fresh adjudication, considering the assessee's personal hardship.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI

For Appellant: Shri Ankur Goel, Advocate
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 02.04.2024

(Assessment Year: 2017-18) Vinod Kumar Garg, vs. ITO, Ward 4 (5), House No.338, Sector 5, Gurgaon. Gurgaon – 122 001 (Haryana). (PAN : ADNPK5188P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ankur Goel, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 02.04.2024 Date of Order : 05.04.2024

ORDER This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 06.10.2023 for the assessment year 2017-18.

2.

In this case, issue pertains to cash deposit found in assessee’s bank account.

3.

At the outset, ld. Counsel for the assessee prayed that the orders of both the authorities below are ex-parte. The reason for this was that assessee’s wife was suffering from Kidney failure, hence assessee could not devote time to comply with the income-tax matters. He prayed that an opportunity may be given to the assessee to submit necessary papers before the AO.

4.

Per contra, ld. DR for the Revenue did not have any serious objection to this proposition.

5.

Accordingly, in the interest of justice, we remit the issue to the file of AO. AO shall decide the issue afresh after giving the assessee proper opportunity of being heard.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 5th day of April, 2024.

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