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

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.

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.

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

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.

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