PRAVEEN KUMAR MUKHIJA,AGRA vs. ITO, WARD 2(1)(5), AGRA, AGRA
No AI summary yet for this case.
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 122/Agr/2025 Assessment Year: 2012-13
Praveen Kumar Mukhija, Vs. Income-tax Officer, A-25, New Agra, Agra. Ward 2(1)(5), Agra. PAN : ADOPM2584N (Appellant) (Respondent)
Assessee by Sh. Nitin Goyal, Advocate & Sh. Amit Goyal, Advocate Department by Sh. Shailendra Srivastava, Sr. DR
Date of hearing 22.05.2025 Date of pronouncement 16.06.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 03.01.2025 passed in Appeal No. CIT(APPEALS)-1, AGRA/10428/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal, confirming the addition of Rs.22,13,095/- made by the Assessing Officer as unexplained bank deposits, treating it as income of the assessee from
ITA No.122/Agr/2025
undisclosed/unexplained sources, vide assessment order dated 30.11.2019
passed u/s. 144/147 of the Act.
This appeal has been preferred on the ground, in addition to other
grounds, that the ld. CIT(Appeals) has erred in confirming the assessment
order in violation of the principles of natural justice.
Perused the records and heard learned representative for the
assessee and ld. Departmental representative for the revenue.
Learned AR has submitted that the impugned order of ld.
CIT(Appeals) is not sustainable, having been passed without affording
reasonable opportunity of hearing to the assessee.
Ld. DR, on the other hand, has submitted that sufficient opportunities
were afforded to the appellant by ld. CIT(Appeals). He supported the
impugned order.
Perusal of the impugned order shows that during the appellate
proceedings, the assessee made his submissions at various occasions
before the ld. first appellate authority in response to notices issued on
19.01.2021, 14.12.2021, 24.03.2022, 05.05.2022, 23.02.2024 and
23.12.2024. Remand report was also sought from the Ld. Assessing
Officer. However, it appears that the ld. CIT(Appeals) has passed the
impugned order merely with the observation that no documentary
evidences were submitted by the appellant to verify the claim in spite of 2 | P a g e
ITA No.122/Agr/2025
allowable opportunities being provided to the assessee. This apart, the
impugned order does not contain expected reasons for the conclusions,
whereas Ld. CIT(Appeals) was expected to state the points for
determination, decision thereon and the reasons for the decision as
provided u/s. 250(6) of the Act. In the circumstances and in the interest of
justice and fair play, we deem it just and appropriate to afford last
opportunity to the assessee and remit the matter back to the file of learned
CIT(Appeals) for adjudication on merits a fresh. We order accordingly. We
further direct the assessee to be diligent and cooperative in attending the
hearings and making submissions before the learned CIT(Appeals) for the
expeditious and effective disposal. Assessee shall refrain from seeking any
adjournment but for compelling and unavoidable reasons. Needless to say
that learned CIT(Appeals) shall ensure the observance of the principles of
natural justice. The appeal is liable to be allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 03.01.2025 is set aside.
Order pronounced in the open court on 16.06.2025.
Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *aks/-
3 | P a g e
ITA No.122/Agr/2025
