VISHNU PRAKASH RAWAT,GULMOHAR ENCLAVE, SHAMSHABAD ROAD AGRA vs. ITO WARD 1(1)(2), AGRA, AAYEKAR BHAWAN SANJAY PALACE, AGRA

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ITA 555/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2016-2017Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to present their case before the CIT(A). The impugned order was set aside, and the appeal was restored for de novo adjudication.

What were the facts?

The Assessing Officer made an addition of Rs. 340 Lacs on account of cash deposits due to a lack of satisfactory explanation from the assessee. The CIT(A) confirmed this addition. The assessee appealed this decision.

What were the issues?

Whether the addition made by the AO on account of cash deposits was justified, and if the assessee was provided with adequate opportunity to explain the same.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 25-10-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144 of the Act on 27-03-2022. In the assessment order, Ld. AO made addition of cash deposit for Rs.340 Lacs for want of any satisfactory explanation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 360 days in the appeal which stand condoned. The Ld. AR argued on legal grounds as well as on merits which has been controverted by Ld. Sr. DR.

2.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. All the issues are kept open. The assessee is directed to substantiate its case forthwith.

3.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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