HARBANS MOTOR WORKS,NANITAL vs. ITO, WARD-2(1)(1), HALDWANI, HALDWANI

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ITA 49/DDN/2024Status: DisposedITAT Dehradun02 April 2025AY 2017-18Bench: SHRI M. BALAGANESH (Accountant Member), SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the lower authority had decided the issue ex parte without adjudicating on merits. Therefore, in the interest of justice, the appeal was restored to the lower authority for de novo adjudication.

What were the facts?

The assessee's appeal arose from an order upholding an addition of Rs 5,49,000/- on account of cash deposits. The assessee did not appear before the Tribunal, and the appeal was decided based on the Revenue's representative and available materials.

What were the issues?

Whether the addition on account of cash deposits was justified and whether the lower authority erred by deciding the issue ex parte without a merits-based adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, NEW DELHI

Before: SHRI M. BALAGANESH & SHRI SATBEER SINGH GODARA

For Respondent: Shri Amar Pal Singh, Sr. DR
Hearing: 17/03/2025Pronounced: 02/04/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2017-18, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Ludhiana [hereinafter referred to as ‘ld. CIT(A)’, in short] in appeal No. ITBA/APL/S/250/2023-24/1061389218(1) dated 23.02.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.12.2019 by the Assessing Officer, ITO, Ward-2(1)(1), Haldwani (hereinafter referred to as ‘ld. AO’).

2.

The first issue to be decided in this appeal is as to whether the Learned NFAC was justified in upholding the addition of Rs 5,49,000/- made on account of cash deposits in the facts and circumstances of the instant case.

3.

None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC 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 NFAC 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 NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

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

Order pronounced in the open court on 02/04/2025.

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