What did the Tribunal hold?

The Tribunal found that the CIT(A) had decided the issue ex parte without proper adjudication on merits. Therefore, the appeal was restored to the CIT(A) for a fresh decision.

The assessee filed an appeal with a 2-day delay, which was condoned. The assessee did not appear for the hearing, and the appeal was decided based on the revenue's arguments and available records.

What were the issues?

Whether the CIT(A) was justified in sustaining an addition of Rs 13,90,000/- on account of cash deposits without adjudicating the issue on merits.

Deepti Gupta, Gwalior vs ITO | ITAT Agra 2025

INCOME TAX APPELLATE TRIBUNAL AGRA BENCH "SMC": AGRA SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER

(Through virtual hearing)

ITA No. 20/AGR/2024 (Assessment Year: 2017-18)

Deepti Gupta, Vs. Income Tax Officer,

Hem Singh Ki Parade, Mam Ka Bazar, Lashkar, Ward-1(1), Gwalior )MP)

Gwalior (MP)

(Appellant) (Respondent)

PAN:BKJG3445D

Assessee by : None

Revenue by: Shri Sukesh Kumar Jain, CIT DR

Date of Hearing 05/02/2025 Date of pronouncement 05/02/2025

O R D E R

PER M. BALAGANESH, A. M.:

- 1. The appeal in ITA No.20/AGR/2024 for AY 2017-18, arises out of the order of the ld. Commissioner of Income Tax (Appeals), Jaipur [hereinafter referred to as 'ld. CIT(A), in short] dated 16.11.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 21.11.2019 by the Assessing Officer, ITO, Ward-1(1), Gwalior (hereinafter referred to as 'ld. AO'). - 2. At the outset, we find that there is a delay in filing of appeal by 2 days by the assessee for which a defect notice was issued by the registry. Considering the reasons adduced in the condonation petition together with the affidavit thereon, in the interest of substantial justice, we are inclined to condone the delay and admit the appeal of the assessee for adjudication.

ITA No. 20/AGR/2024 Deepti Gupta

None appeared on behalf of the assessee despite issuance of notice.

Hence we proceed to dispose of this appeal after hearing the ld DR and

based on materials available on record.

The only effective issue to be decided in this appeal is as to whether

the ld JCIT(A) was justified in sustaining the addition made in the sum of Rs

13,90,000/- on account of cash deposits in the facts and circumstances of

the instant case.

On perusal of the order of the ld JCIT (A), we find that the ld JCIT (A)

had decided the issue ex parte without adjudicating the issue on merits

giving its independent finding. Hence, in the interest of justice and fairplay,

we deem it fit and appropriate to restore this appeal to file of ld JCIT (A) for

de novo adjudication in accordance with law. Needless to mention the

assessee be given reasonable opportunity of being heard. The assessee is

directed to cooperate with ld JCIT (A) for expeditious disposal of the appeal

by not taking unwarranted adjournments. Hence, the grounds raised by the

assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical

purposes.

Order pronounced in the open court on 05/02/2025.

(SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER

-Sd/- -Sd/-

Dated:05/02/2025

A K Keot

Copy forwarded to

Applicant

Respondent

- 3. CIT - 4. CIT (A) - 5. DR:ITAT

ASSISTANT REGISTRAR ITAT, New Delhi

DEEPTI GUPTA ,GWALIOR vs. ITO WARD 1(1), GWALIOR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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