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Facts
The assessee challenged the Ld.CIT(A)'s order sustaining additions of Rs.15 lakhs for cash deposits and Rs.67,983/- for bank interest for AY 2017-18. The CIT(A) had dismissed the appeal for statistical purposes due to non-payment of advance tax, allegedly without a proper hearing.
Held
The Income Tax Appellate Tribunal (ITAT) restored the appeal to the file of the Ld.CIT(A) for de novo fresh adjudication, considering that the assessee was not given a proper opportunity of being heard. The appeal was allowed for statistical purposes.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal for statistical purposes without providing a proper opportunity of hearing, thereby necessitating a fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 28.12.2023 15.03.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R
This appeal is filed by the assessee against the order of the Ld.CIT(A) (NFAC) dated 21.09.2023 for the AY 2017-18 in sustaining the addition of Rs.15 lakhs in respect of cash deposits and Rs.67,983/- in respect of bank interest.
The ld. Counsel for the assessee, at the outset, submits that the Ld.CIT(A) dismissed the appeal of the assessee without giving proper opportunity of being heard. Ld. Counsel submits that the appeal was dismissed for statistical purpose without admitting on I.T.A.No.3274/Del/2023 the ground that the assessee did not pay advance tax before filing the appeal ignoring the replies furnished by the assessee. Ld. Counsel submits that the appeal may be restored to the file of the Ld.CIT(A) for adjudication afresh after considering the submissions of the assessee.
Ld. DR has no serious objection.
Considering the rival contentions. In the interest of justice, this appeal is restored to the file of the Ld.CIT(A) for denovo for fresh adjudication in accordance with law.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 15/03/2024