SANTOSH DEVI AGARWAL,JAIPUR vs. ITO WARD 4(2), JAIPUR

ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 25-03-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2009-10 raising therein following grounds of appeal. ‘’1. That the order passed by the Ld. Commissioner of Income Tax (NFAC), Delhi is bad in law, wrong on the facts and against the principles of natural justice.

3. That the Ld. CIT (Appeals) has erred on facts and in law in confirming the disallowance of deduction u/s 80C of the I.T. Act, 1961 to the income of the appellant on this count is wrong, unwarranted and bad in law. Kindly delete the addition.

2.1 Apropos Ground No. 1 to 3 of the assessee, the facts as emerges from the order of the ld. CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee by observing at para 1 to 4 of his order as under:- ‘’1. In ground no.1, assessee disputes addition of Rs.826495 without stating any particular reason. The AO found out that the assessee had no source of deposits except Rs.585505 (519505+66000) against 1412000 deposited in bank account. The source of these deposits of Rs.826495 remained unexplained and was rightly added by the AO to the total income. The assessee's ground on this issue is dismissed.

2.2 During the course of hearing, the ld. AR of the assessee that he had not received any notice /communication from the ld. CIT(A) to attend the case or to submit the reply. Thus the assessee may be given one opportunity to contest the case before the ld. CIT(A) in order to settle the dispute. 2.3 On the other hand, the ld. DR relied upon the order of the ld.CIT(A). 2.4 After hearing both the parties and perusing the materials available on record, it is not emerging from the order of the ld. CIT(A) as to whether the notice was given to the assessee by the ld. CIT(A). Hence, it appears that that no notice was given by the ld. CIT(A) while disposing off the appeal of the assessee. In such a situation, the Bench feels that one more chance may be given to the assessee to contest the case before the ld. CIT(A). Thus, the matter is restored to the file of the ld. CIT(A) to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeal of the assessee is allowed for statistical purposes. 2.6 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any SMT. SANTOSH DEVI AGARWAL VS ITO, WARD 4(3), JAIPUR reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law. 3.0 In the result, the appeal of the assessee is allowed for statistical purposes with no orders as to costs. Order pronounced in the open court on 12/08/2024.

Sd/- ¼lanhi xkslkbZ½ (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 12 /08/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Smt. Santosh Devi Agarwal, Jaipur 2. izR;FkhZ@ The Respondent- The ITO, Ward 4(2), Alwar 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No.592/JP/2024) vkns'kkuqlkj@ By order,

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