SUNIL KUMAR,GURGAON vs. WARD 4(3), GURGAON
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH,
NEW DELHI
BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER
ITA No. 4848/DEL/2024 [A.Y 2017-18]
Ward – 4(3)
Gurgaon, Haryana
Gurgaon
PAN: CWWPK 7694 A (Appellant)
(Respondent)
Assessee By : None
Department By : Shri Sushil Kumar Kulheri, Sr. DR
Date of Hearing
: 29.09.2025
Date of Pronouncement : 08.10.2025
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the ld.
CIT(A)/NFAC, Delhi dated 20.08.2024 pertaining to A.Y 2017-18. 2. None appeared for and on behalf of the assessee. We decided to proceed with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the Case records were carefully perused.
At the very outset, we find from a perusal of the grounds of appeal that the assessment has been completed u/s 144 of the Income-tax Act,
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[A.Y 2017-18]
Sunil Kumar
1961 [the Act, for short] and the grievance of the assessee is that neither the Assessing Officer nor the ld. CIT(A) have considered the materials on record. It is the say of the assessee that neither the AO nor the CIT(A) properly examined the Bank statements for deposits or the authenticated ledger account of the Gujrat Co-operative Milk Marketing
Federation Ltd.
The ld DR did not raise any serious objection or controverted the facts emanating from the records.
We find that the AO and the CIT(A) should have given sufficient and adequate opportunity to the assessee to explain his case. We are, therefore, of the considered view that in the interest of justice and fair play, the issue of addition u/s 69A be restored to the file of the ld. Assessing Officer for proper examination and adjudication. The Assessing Officer is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.
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[A.Y 2017-18]
Sunil Kumar
In the result, appeal of assessee in ITA No. 4848/DEL/2024 is allowed for statistical purposes.
Order pronounced in open court on 08.10.2025. [ANUBHAV SHARMA]
[NAVEEN CHANDRA]
JUDICIAL MEMBER
ACCOUNTANT MEMBER
Dated: 08th OCTOBER, 2025. VL/