UTPAUL PAL,KOLKATA vs. ACIT, CIR. 24(1), HOOGHLY

On the basis of data analysis and information, it is observed that the appellant had deposited cash of Rs.12,91,020/- in his Bank Account in the State Bank of India during demonetization period and did not file his return of income for the assessment year 1 (A.Y. 2017-2018) Utpal Pal 2017-18. The appellant did not file any explanation inspite of the issuance of notice. Therefore, the ld. Assessing Officer passed the assessment order making addition of Rs.12,91,020/- under section 69A of the Income Tax Act. Aggrieved with the order of ld. Assessing Officer, the assessee preferred an appeal before the ld. CIT(Appeals).

Inspite of repeated notices issued by the ld. CIT(Appeals), the assessee did not appear before the ld. CIT(Appeals) nor file any evidence to substantiate his claim. The ld. CIT(Appeals) considered the material available on record and dismissed the assessee’s appeal.

Being aggrieved, the assessee preferred an appeal before the Tribunal and also prayed to provide one more opportunity in order to meet the principle of natural justice.

On the other hand, ld. D.R. submitted that the assessee was provided sufficient opportunities but he did not turn up to appear before the lower authorities. Hence, the lower authorities passed the order on merits basing on the available evidences. Therefore, ld. D.R. pleaded to uphold the orders passed by the lower authorities.

I have heard both the sides and perused the relevant material available on record. It was the submission of the ld. Counsel for the assessee that due to unavoidable circumstances, the assessee was not able to participate in the proceedings before the ld. (A.Y. 2017-2018) Utpal Pal Assessing Officer as well as ld. CIT(Appeals). He further submitted that the assessee is having a good case and pleaded before me to provide one more opportunity of being heard to substantiate his claim. It is an admitted fact that the assessee did not appear before the lower authorities to substantiate his claim. After considering the facts and circumstances of the case and in order to meet the principle of natural justice, I am of the view that it is a fit case to grant one more opportunity to the asseessee to substantiate his case. Hence, I remit the matter back to the file of ld. CIT(Appeals) to examine the issues and pass appropriate order on merit. The assessee is also directed to cooperate with the ld. CIT(Appeals) and file all the evidences, which are available with him. 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 28/11/2024. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 28th day of November, 2024 Copies to :(1) Utpal Pal, 211, D.P. Mukherjee Lane, Sheoraphuly, Hooghly-712223 (2) Assistant Commissioner of Income Tax, Circle-24(1), Hooghly, Roopmahal, Khadina More, Station Road, Chinsurah, Hooghly-712101