SUKHJIT SINGH,MOHALI vs. ITO, WARD 6(4), MOHALI
What did the Tribunal hold?
The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a fresh assessment. The assessee was granted an opportunity to present their case.
What were the facts?
The assessee's appeal was against the CIT(A)'s order confirming additions of Rs. 48.80 lacs on account of unexplained cash deposits. Both the Assessing Officer's and CIT(A)'s orders were ex-parte.
What were the issues?
Whether the ex-parte assessment orders passed by the lower authorities were justified, and if the assessee should be granted an opportunity to present their case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Order The present appeal has been preferred by the assessee against the order passed by the ld. Commissioner of Income Tax, Appeal Addl/JCIT(A)-1, Nagpur dated 05.02.2024 for the Assessment Year: 2012-13. The assessee in this appeal is aggrieved by the action of the ld. CIT(A) in confirming the additions made by the Assessing Officer af Rs.48.80 lacs 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 Assessing Officer to show Sukhjit Singh, Mohali 2 that the same is an ex-parte/best judgment assessment order passed u/s 144 of the Income Tax Act, 1961. He has further invited my attention to the impugned order of the ld. CIT(A) to submit that the same is also an ex-parte order. The ld. counsel has submitted that inspite of the instructions of the assessee, the counsel engaged by the assessee, for the reasons best known to him, did not appear before the ld. CIT(A).
The ld. counsel has further submitted that the assessee is engaged in the business of tour and travelling and money transfer. He has submitted that the alleged deposits in the Bank A/c of the assessee well out of the business receipts i.e. money received from the clients and that the assessee can very well explain the source of the deposits. He has further submitted that for the sake of justice, the assessee may be granted an opportunity to present his case before the Assessing Officer.
The ld. DR, however, has relied upon the findings given by the lower authorities.
I have heard the rival contention. In my view interest of justice will be well served, if the assessee is given an opportunity to present his case before the Assessing Officer. The impugned order of the ld. CIT(A) is accordingly set aside, the matter is restored to Sukhjit Singh, Mohali 3 the file of the Assessing Officer for denovo assessment on this issue. Needless to say that the assessee will promptly participate in the proceedings before the Assessing Officer and will furnish the required documents and details as and when called for by the Assessing Officer. The Assessing Officer will give proper opportunity to the assessee to present his case.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 14.11.2024.
Recent GST High Court judgments
Search GST case law →- Ganesh Trimbak Saraf And Another vs. The State Of Maharashtra And AnotherBombay · 26 Oct 2026
- M/S. Vajram Infra Material Industries vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- Tyre Center vs. The Superintendent Of CGSTAndhra Pradesh · 26 Oct 2026
- M/S Monolith Resorts Private Limited vs. The CommissionerUttarakhand · 26 Oct 2026
- Sutlej Textiles And Industries Limited vs. Union Of INDIARajasthan · 26 Oct 2026