BHANU PRATAP SINGH,NEW DELHI vs. INCOME TAX OFFICER, WARD-4(3)(3), KASGANJ

Briefly stating, assessee is a non filer. On the basis of information available with the department, three cash transactions, totaling to Rs. 83,77,257 were found to have been entered into on behalf of the assessee through HDFC Bank Ltd Kasganj, ICICI Bank Ltd Kasganj and SBI respectively. After obtaining prior sanction of (PCCIT), assessee’s case was reopened u/s. 147 of the Act. Notice u/s. 148 of the Act was issued but remained unresponded by the assessee. Notice u/s. 142(1)/ show cause notice were issued to assessee which also remained unresponded by the assessee. Assessment proceedings were completed u/s. 147/144B of the Act and total income of the assessee was assessed at Rs. 84,97,307/-.

Aggrieved assessee preferred an appeal against the assessment order dated 09.03.2023 before ld CIT(A), who dismissed assessee’s appeal ex-parte.

Appellant has approached this tribunal on the ground, including the grounds on merits of the case, that ld CIT(A) has erred in confirming the additions made by A.O. without affording adequate opportunity of hearing to the assessee.

Perused the record. Heard ld AR for the assessee and ld Sr DR for the respondent revenue.

We notice that ld CIT(A) afforded various opportunities of hearing to the assessee including opportunities on 28.08.2025 and 26.09.2025. However, the assessee, miserably failed to comply the notices issued by the first appellate authority. Ld CIT(A) was thus, compelled to pass ex-parte impugned order, dismissing assessee’s first appeal. The non cooperative

2 | P a g e conduct of the assessee during the first appellate proceedings cannot be appreciated. However, in the interest of justice, we deem it just and proper to afford an opportunity of hearing to the assessee. We, thus, remit the matter back to the file of ld CIT(A), who shall pass order on merit afresh in accordance with law. We direct the assessee to be cooperative and to make submissions before the first appellate authority. Needless to say that ld CIT(A) shall ensure that substantial compliance of the principles of natural justice. The appeal is liable to be allowed for statistical purposes.

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