KULBIR SINGH ,SABJI MANDI TARN TARAN vs. INCOME TAX OFFICER WARD 1 TARN TARAN , INCOME TAX OFFICER WARD TARN TARAN

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ITA 301/ASR/2024Status: DisposedITAT Amritsar18 August 2025AY 2012-2013Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)4 pages

AI SummaryRemanded

Facts

The assessee challenged an addition of Rs. 66.28 lacs made by the AO for cash deposited in a bank account, which was subsequently upheld by the CIT(A). The assessee contended that no proper opportunity of hearing was granted, and due to medical issues and technical glitches, he was unable to represent his case or upload supporting documentary evidence during the appellate proceedings.

Held

The Tribunal found that, in the interest of justice, the matter should be remanded back to the CIT(A) for fresh adjudication. It directed the assessee to file all necessary documentary evidence to explain the source of cash deposits and to cooperate fully in the appellate proceedings, ensuring a reasonable opportunity of being heard.

Key Issues

Whether the assessee was denied adequate opportunity to be heard and to furnish evidence regarding the source of cash deposits, warranting a remand for fresh adjudication.

Sections Cited

Section 250 of the Income Tax Act, 1961, Section 147 of the Income Tax Act, 1961, Section 144 of the Income Tax Act, 1961, Rule 46A of the I.T. Rules, 1962, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Hearing: 04.08.2025Pronounced: 18.08.2025

This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 22.03.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 1, Tarn Taran passed u/s 147 r.w.s. 144 of the Act, 1961 dated 14.12.2019.

AR. The ld. AR Mr. Ashwani Kalia, C.A. has filed an application requesting for withdrawal of his power-of-attorney expressing his unwillingness to represent the assessee. Considering the grounds of appeal and the issues involved, we proceed to disposed of this appeal on merits after hearing the ld. D.R.

The assessee has taken five grounds of appeal in Form No. 36 challenging the addition of Rs.66.28 lacs made by the AO on account of cash deposited in bank account. We also find that the ground no. 1 relates to the objection of the assessee that no proper opportunity of hearing has been granted by the AO, and the ld. CIT(A) has also disposed of the appeal without considering the written submission and documentary evidences filed by the assessee.

4. We have considered the appellate order and we find that the assessee is a partner in the firm M/s Punjab Trading Company which is engaged in the business of food grains (as agents) and we also find that on account of some medical issues, the assessee was under the constant medical treatment (as stated in the appellate order) and the assessee was not able to represent the matter explaining his case. We also find from para 6 of the appeal order that the appellant has stated in his memorandum of appeal (Form 35) that documentary evidences in the form of cash book, bank statement, revenue records and other particulars are being produced and has prayed observed by the ld. first appellate authority that the documents are not uploaded in the online portal (may be because of technical glitches), the said documents are not available with the ld. first appellate authority without which it was not possible for adjudication of the appeal on merits.