SHREE MANGAL RAM ROLLER FLOUR MILLS,AMBALA vs. INCOME TAX OFFICER, WARD-4 , AMBALA

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ITA 127/CHANDI/2024Status: DisposedITAT Chandigarh13 September 2024AY 2017-18Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex-parte order was passed in violation of natural justice as notices were sent to an old, unused email ID. The assessee was granted an opportunity to present its case on merits.

What were the facts?

The assessee, a partnership firm, filed its return of income. The Assessing Officer made an addition of Rs. 61.30 lacs on account of unexplained cash deposits during demonetization. The CIT(A) passed an ex-parte order sustaining the addition.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without proper service of notice violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 14/12/2023 pertaining to Assessment Year 2017-18.

2.

The main grievance of the assessee in the present appeal relates to the ex-parte order passed by the Ld. CIT(A)/ NFAC, Delhi in violation of principles of natural justice.

3.

Brief facts of the case are that the assessee is a partnership firm engaged in the running of roller floor mill. The assessee e- filed its return declaring taxable income of Rs. 2,61,810/- for the A.Y. 2017-18 on 30/10/2017. Later on, the case was selected for complete scrutiny under CASS. Thereafter, notice under section 143(2) of the Act was issued on 06/09/2018 and served upon the assessee electronically. The AO stated that the assessee deposited cash amounting to Rs. 75,50,000/- during demonetization period and the assessee was asked to explain the source of cash deposit during demonetization period. In response,

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