HIRA SINGH SON OF SH. KULWANT SINGH VILLAGE IRAQ POST OFFICE TAKHRA MACHHIWARA DISTRICT LUDHIANA,PUNJAB vs. THE INCOME TAX OFFICER WARD-5, KHANNA, PUNJAB
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आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 228/CHD/2024 �नधा�रण वष� / Assessment Year : 2012-13 बनाम Hira Singh The ITO, s/o Shri Kulwant Singh, Ward-5, Village I raq Khanna Post Office Takhra Machhiwara District Ludhiana �थायी लेखा सं./PAN NO: FOTPS5351Q अपीलाथ�/Appellant ��यथ�/Respondent ( HYBRID HEARING ) �नधा�रती क� ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज�व क� ओर से/ Revenue by : Shri Danish Abdullah, JCIT, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 19.08.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 21.08.2024 आदेश/Order Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 12.01.2024 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (NFAC).
The Assessee in this appeal has assailed the action of the CIT(A) in dismissing the appeal of the Assessee by invoking the provisions of
ITA No. 228-Chd-2024 Hira Singh, Ludhiana 2 Section 249(4)(b) of the Income Tax Act, 1961 (in short 'the Act') on account of non-deposit of the advance tax.
We have heard the rival contentions and gone through the record. The ld. CIT(A) has dismissed the appeal of the Assessee observing that the Assessee had not deposited the advance tax due before filing the appeal. However, the ld. Counsel for the Assessee has demonstrated that the necessary evidences were filed before the ld. CIT(A) and it was explained that the Assessee was not required to file Income Tax return and, therefore, there was no question of deposit of any advance tax. Further, it was also explained that the dispute was relating to the unaccounted cash found deposited in the bank account of the Assessee of Rs. 25,02,500/-. It was explained that the Assessee was just a student of XII class and cash in question was deposited by his father, which was out of sale proceeds of agricultural land and further that the said agricultural land did not fall within the definition of capital asset as defined u/s 2(14) of the I.T. Act and, therefore, the proceeds from sale of the land were not taxable at all. However, the ld. CIT(A) without considering the above submissions of the Assessee dismissed the appeal of the Assessee.
When the Assessee has disputed the tax liability determined by the Assessing Officer and the Assessee has contended that the Assessee was not liable to deposit any advance tax, then, in our view, the ld. CIT(A) was not justified in dismissing the appeal on the ground of
ITA No. 228-Chd-2024 Hira Singh, Ludhiana 3 maintainability of non-deposit of advance tax. The ld. CIT(A), under the circumstances, was supposed to admit the appeal and decide the issue on merits. The matter, therefore, is restored to the file of the ld. CIT(A) with a direction that the ld. CIT(A) will consider the submissions of the Assessee and decide the appeal of the Assessee on merits by way of a speaking order. 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 Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.
In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 21.08.2024.
Sd/- Sd/- (KRINWANT SAHAY) (SANJAY GARG) Accountant Member Judicial Member Dated : 21. 08.2024 “आर.के.” आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. �वभागीय��त�न�ध, आयकरअपील�यआ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड�फाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar
