SANGEETA ROY,JAMSHEDPUR vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE 3, JAMSHEDPUR, JAMSHEDPUR

Assessee represented by Shri Nishant Maitin, F.C.A. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 31/01/2025 Date of pronouncement 18/02/2025 O R D E R PER: BENCH 1. Both these appeals by the assessee are directed against the separate orders of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] both dated 27/06/2023 for the Assessment Year (AY) 2015-16 and 2016-17 respectively as per the grounds of appeal on record. Both these appeals of the assessee are common facts and grounds, therefore, both these appeals are clubbed and heard together and being decided by this common order. For appreciation of facts, we take for A.Y. 2015-16 as a lead case.

2. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the ld. CIT(A) has not given fair and reasonable opportunity of hearing to the assessee. The ld. AR of the assessee submits that & 179/Ran/2023 Sangeeta Roy Vs ACIT earlier, the assessee entrusted the matter to CA Shri Braj Kishore Jha to act as an authorised representative for making timely compliance before the department. During the course of compliance, certain document dated 18/01/2018 detailing agriculture income (sale of milk) was filed through signature of CA Braj Kishore Jha. The said document did not belong to assessee and appears to have been inadvertently furnished before the Assessing Officer. In the said document, neither the name nor the signature of assessee is mentioned. The earlier authorised representative did not attend the subsequent proceedings and also did not inform the assessee of the inadvertent mistake so committed. The ld. AR of the assessee submits that the assessee has earned agricultural income by sale of wheat, paddy and other crops and declared the same in the return of income so filed. The ld. AR of the assessee submits that the assessment was completed on 07/12/2017 under Section 143(3) of the Income Tax Act, 1961 (in short, the Act). The Assessing Officer while passing the assessment order, made addition of Rs. 57,80,580/- on account of unexplained credit. The ld. CIT(A) confirmed the addition made by the Assessing Officer in ex parte order. No sufficient and reasonable opportunities were provided to the assessee by the ld. CIT(A). The ld. AR of the assessee submits that the assessee has good case on merit and is likely to succeed if one more opportunity is provided. The ld. AR of the assessee submits that he states on behalf of assessee to be more vigilant in future in making compliance.