SH. RANJEET SINGH,ALWAR vs. ACIT, CIRCLE-1, ALWAR, ALWAR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 439/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Sh. Ranjeet Singh ACIT Village Sare Khurd, Tehsil Tijara, Vs. Circle-01, Alwar District, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BTUPS 1352 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (FCA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 10/10/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 17/10/2023 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by the assessee aggrieved from the order of the National Faceless Appeal Centre (NFAC), Delhi [ Here in after referred as NFAC ] for the assessment year 2011-12 dated 29.05.2023, which in turn arises from the order passed by the ITO, ACIT, Circle-01, Alwar passed under Section 144 r.w.s 147 of the Income tax Act, 1961 (in short 'the Act') dated 29.10.2018.

2 ITA No. 439/JP/2023 Sh. Ranjeet Singh vs. ACIT, Circle-01, Alwar

grounds:-

“1. The Ld. CIT(A), NFAC has erred on facts and in law in deciding the appeal ex-parte without providing adequate opportunity of hearing to the assessee and ensuring service of notice in as much as the assessee being illiterate did not receive the notices issued by CIT(A). 2. The Ld. CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs. 10,35,000/- u/s 69A of the IT Act, 1961 by treating the cash deposit in the bank account to this extent as unexplained money of the assessee whereas the same is out of the sale proceeds of agricultural land. 3. The appellant craves to alter, amend & modify any ground of appeal. 4. Necessary cost be awarded to the assessee.”

information available with the department, the assessee has

deposited cash, amounting to Rs. 10,35,000/- in his bank Account,

during the relevant year. On verification of record revealed that the

assessee has not filed his ITR, therefore, the cash deposited in the

Bank Account of the assessee remained unverifiable. Request

letters to file reply regarding transaction done were issued to the

assessee but assessee had not made any compliance. Therefore,

the sources of cash deposits and taxability thereof could not be

ascertained. The resultant to escapement assessment to the tune

of Rs. 10,35,000/-. Therefore, the reasons were recorded and

notice u/s. 148 was issued by taking prior approval as per law to

the assessee. The assessee remained non-compliant in the

3 ITA No. 439/JP/2023 Sh. Ranjeet Singh vs. ACIT, Circle-01, Alwar

assessment proceedings. Since, the assessee has deposited cash

to the extent of Rs. 10,35,000/- and interest was received in the

bank account for Rs. 12,158/- was considered as income of the

assessee and the assessment was completed u/s. 148 r.w.s. 144

of the Act.

was preferred before the ld. CIT(A) wherein the assessee was

given four notices but has not submitted any submission in the

support of the contentions so raised so the ld. CIT(A) has

dismissed the appeal of the assessee based on the merits as per

the records available.

assessee preferred the present appeal. Apropos to the grounds so

raised the ld. AR of the assessee has placed their written

submission as extracted here in below;

4 ITA No. 439/JP/2023 Sh. Ranjeet Singh vs. ACIT, Circle-01, Alwar

5.1 The ld. AR of the assessee in addition to the above written

submissions submitted that before ld. CIT(A) four notices were

issued to the consultant of the assessee. But the consultant has

not informed to the assessee and assessee being illiterate and not

computer savvy and reside in village area, the assessee could not

plead his case on merits. The assessee intend to explain deposit of

cash into the bank account, based on the fact that the same is on

account of sale proceeds of the property. Therefore, in the interest

of justice, the assessee prayed that even the order passed u/s 144

read with section 148 was ex-party one more chance be given to

the assessee in the interest of justice, considering the merits of the

case.

and submitted that both the order of lower authorities is ex-party.

Therefore, the prayer at this stage, by set a side again to the lower

5 ITA No. 439/JP/2023 Sh. Ranjeet Singh vs. ACIT, Circle-01, Alwar authority is not correct approach of the assessee. Thus, the

assessee’s appeal is not maintainable. Alternatively, he submitted

that if the bench is intended to set aside the issue, then it should be

with the cost.

assessee had already paid a sum of Rs. 10,000/- as cost of filing

the present appeal and he being small assessee the cost may be

waived.

placed on record. The bench noted that both the orders of lower

authorities are on ex-party. The ld. AR of the assessee submitted

that the assessee intended to explain the source of cash deposit

into bank account being the proceeds of the sale of property. Thus,

considering the merits of the case and as the ld. AO has added to

whole cash deposited into bank account as income of the assessee

seems to be reconsidered after hearing the assessee on its merits.

After perusal of the requisite records before the AO. Based on

these set of facts we are inclined to accept the request of the ld.

AR of the assessee to set aside the case to the file of the ld. AO to

decide the case of the assessee on merits after giving proper

6 ITA No. 439/JP/2023 Sh. Ranjeet Singh vs. ACIT, Circle-01, Alwar opportunity of being heard to the assessee. At the same time, the

assessee is directed to represent and present all the facts before

the ld. AO and should not ask for adjournment on trifles grounds. At

this stage, we remand back the matter without commenting upon

the merits of the case and ld. AO is directed to pass an order in

accordance with law.

In terms of these observations, appeal of the assessee is

allowed for statistical purposes.

Order pronounced in the open Court on 17/10/2023 Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judcial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 17/10/2023 *Ganesh Kumar, PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Sh. Ranjeet Singh, Alwar 2. izR;FkhZ@ The Respondent- ACIT, Circle-01, Alwar 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 5. xkMZ QkbZy@ Guard File { ITA No. 439/JP/2023} 6. vkns'kkuqlkj@ By order सहायक पंजीकार@Aेेज. त्महपेजतंत