AMAR SINGH ,SOLAN vs. INCOME TAX OFFICER, SOLAN , SOLAN

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ITA 385/CHANDI/2024Status: DisposedITAT Chandigarh03 December 2024Bench: SHRI SANJAY GARG (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interest of justice would be served by giving the assessee an opportunity to present their case. The impugned order was set aside, and the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed against an ex-parte order by the CIT(A) regarding an addition of Rs. 16,99,500/- for unexplained cash deposits. The assessee claimed their submissions were not considered by the CIT(A).

What were the issues?

Whether the CIT(A) order was passed ex-parte without considering the assessee's submissions, and if the assessee should be given an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned

AI-generated summary — verify with the full judgment below

Order The present appeal has been preferred by the assessee against the order dated 14.02.2024 passed by the Ld. Addl. / Joint Commissioner of Income Tax (Appeals), Mysore [hereinafter referred to as ‘Addl. CIT(A)’], for the Assessment Year 2012-13.

2.

The Assessee in this appeal has agitated against the addition of Rs. 16,99,500/- made on account of unexplained cash deposits in the bank account of the Assessee.

3.

At the outset, the ld. Counsel for the Assessee has invited my attention to the impugned order of the CIT(A) to submit that the same is 385-Chd-2043 Amar Singh, Solan 2 an ex-parte order. The ld. Counsel has further submitted that though the Assessee had uploaded the submissions but the same were not considered by the CIT(A), resulting into the aforesaid ex-parte order.

4.

The ld. DR, on the other hand, has relied on the orders of the authorities below.

5.

After considering the above submissions of the ld. AR, I am of the view that the interest of justice will be well served, if, the Assessee be given an opportunity to present his case before the CIT(A). Accordingly, the impugned order is set aside and the matter is restored to the file of the CIT(A) for fresh adjudication. Needless to say that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the CIT(A) as and when called for and will not contribute in unnecessary delay.

6.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 03.12.2024.

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