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Facts
The assessee filed an appeal against the ex-parte order passed by the CIT(A). The assessee contended that no fair opportunity was given and they could not submit additional evidence. The assessment order for AY 2017-18 was passed u/s 143(3) with additions for unexplained cash deposits during demonetization.
Held
The Tribunal noted that the CIT(A) passed an ex-parte order without discussing the merits of the case and without specific findings. The Tribunal restored the issue to the file of the CIT(A) for necessary adjudication.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without providing a proper opportunity to the assessee and without considering additional evidence.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 167/JPR/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 167/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Pawan Gupta, cuke Assistant Commissioner of Vs. 106, Ketewa Nagar, Income Tax, New Sanganer Road, Sodala, Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHIPG0574C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Miss Shivangi Mewal (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 28/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/03/2024 vkns'k@ ORDER PER: MANISH BORAD, AM This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 24.01.2024 which is arising out of the assessment order u.s 143(3) of the Act for A.Y. 2017-18 dated 29.12.2019 ACIT, Circle-2, Jaipur. 2. Though the assessee has raised 5 grounds of appeal in which ground Nos. 1 and 2 are raised stating that the ld. CIT(A) grossly erred in passing ex-parte order without giving proper
2 Pawan Gupta vs. ACIT opportunity to the assessee. 3. At the outset, the Ld. Counsel for the assessee submitted that no fair opportunity was granted by ld. CIT(A) and even the assessee could not file additional evidences in support of its grounds. Prayer made for restoring the issue to file by ld. CIT(A). 4. On the other hand, Departmental Representative relied on the order of the lower authorities.
We have heard the rival contentions, perused the material placed on record before us. We notice that assessee disclosed income of Rs. 16,38,630/- in the e-return for A.Y. 2017-18 filed on 31.10.2017. After case being selected for scrutiny through CASS. Assessment u/s 143(3) of the Act was completed on 29.12.2019 wherein certain additions were made and income assessed at Rs. 40,21,569/-. The assessee preferred an appeal before the ld. CIT(A) but necessary compliance could not be made. Major addition has been made towards unexplained cash deposit in the bank account during the demonetization period. Before us, it is stated that assessee intended to file additional evidences to explain the source of alleged cash deposit and also to provide certain details for remaining issue. We note that on account of non compliance by the assessee, the ld. CIT(A) has passed an ex-
3 Pawan Gupta vs. ACIT parte order without discussing merits of the case in detail and there is no specific finding on the impugned additions. In short the impugned order is non speaking order.
We, therefore, in the interest of justice and being fair to both the parties restore all the issue raised on merits of the case, to the file of the ld. CIT(A) for necessary adjudication. We further direct the assessee to file additional evidences if any required to file in support of its ground before the ld. CIT(A) and the same shall be considered by ld. CIT(A) for adjudication of the issues on merit to decide in accordance with law . Needless to mention that assessee shall be provided reasonable opportunity of being heard.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 28/03/2024.