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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI A.D. JAIN & DR KRINWANT SAHAY
आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2017-18 Kohli Garments, Vs. The ACIT, बनाम Circle Khanna, Subhash Bazar, Punjab Khanna 141401 �थायी लेखा सं./PAN No: AALFK0898F अपीलाथ�/ APPELLANT ��यथ�/ REPSONDENT ( Physical Hearing ) �नधा�रती क� ओर से/Assessee by : Sh. Jaspal Sharma, Advocate राज�व क� ओर से/ Revenue by : Shri Vivek Vardhan, JCIT सुनवाई क� तार�ख/Date of Hearing : 08.08.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 13.08.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:
The appeal in this case has been filed by the Assessee against the order dated 21.12.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
Grounds of appeal taken by the Assessee are as under: - 1. The impugned order is both against facts and erroneous in law.
147-Chd-2024 – Kohli Garments, Khanna 2 2. On the facts and circumstances of the case, the Ld. CIT(Appeals) NFAC, Delhi, has erred in having dismissed the assessee's appeal ex-parte without having afforded reasonable opportunity of being heard and thus the impugned order is against principle of natural justice.
3. On the facts and circumstances of the case, the Ld. CIT(Appeals) NFAC, Delhi has erred in having confirmed the assessment order calculating tax @ 60% on the amount of Rs.75 lacs surrendered by the assessee during the course of survey conducted u/s 133A, by applying provisions of section 115BBE of the Income Tax Act.
On the facts and circumstances of the case, the Ld. CIT(Appeals)NFAC, Delhi has erred in having confirmed the assessment order treating the amount of Rs.9,50,000/- on account of excess cash, surrendered during the course of survey, as unexplained cash u/s 69A of the Income Tax Act and assessing to tax u/s 115BBE of the Act.
On the facts and circumstances of the case, the Ld. CIT(Appeals)NFAC, Delhi has erred in having confirmed the assessment order treating the amount of Rs.44,98,000/- on account of excess stock, surrendered during the course of survey, as unexplained investment in stock u/s 69B of the Income Tax Act and assessing to tax u/s 115BBE of the Act.
On the facts and circumstances of the case, the ld. CIT(A) (Appeals) NFAC, Delhi has erred in having confirmed the assessment order treating the amount of Rs. 10,02,000/- shown as Sundry Debtors under the head "Current Assets" in Balance Sheet, surrendered during the course of survey, as unexplained investment u/s 69B of the Income Tax Act and assessing to tax u/s 115BBE of the Act.
On the facts and circumstances of the case, the Ld. CIT (Appeals) NFAC, Delhi has erred in 147-Chd-2024 – Kohli Garments, Khanna 3 having confirmed the assessment order treating the amount of Rs. 10,50,000/- on account of expenditure incurred on Building and Furniture and Fixture, surrendered during the course of survey, as unexplained investment u/s 69B of the Income Tax Act and assessing to tax u/s 115BBE of the Act.
On the facts and circumstances of the case, the Ld. CIT(Appeals)NFAC, Delhi has erred in holding that amendment on 15.12.2016 to the Finance Bill,2016 was applicable for assessment year 2017-18.”
At the very outset, the ld. Counsel for the Assessee submitted that it is an ex-parte order passed by the ld. CIT(A). The ld. Counsel submitted a letter dated 8.8.2024 in this regard, the relevant contents of which is as under: “BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH-A M/s Kohli Garments Khanna (PAN: AALFK0898F)
Vs. Hon'ble Members, “In this behalf it is respectfully submitted that the present appeal has been filed by the assessee against the ex- parte order dated 21.12.2023 passed by the Ld. Commissioner of Income Tax, NFAC, Delhi. It is further humbly submitted that it has been confirmed by the assessee that no notice of hearing was served upon the 147-Chd-2024 – Kohli Garments, Khanna 4 assessee either physically or through E-mail ID: raieshshahi2003@rediffmail.com as mentioned in column no.17 of Form 35, by the Ld.CIT(Appeals) NFAC, Delhi, before passing the impugned ex-parte order dated 21.12.2023. It has been further confirmed by the assessee that none of notices of hearing as mentioned in para 4 at page 3 of the appellate order dated 21.12.2023, were served upon the assessee. A confirmation from the assessee, is attached herewith. Therefore the impugned ex-parte order is against principle of natural justice as no opportunity of hearing was provided to the assessee. It is, therefore, prayed that the present appeal may kindly be set aside and be sent back to the file of the first appellate authority for fresh adjudication on merits after affording reasonable opportunity of hearing to the assessee. I shall feel highly obliged.
Yours faithfully, Counsel of the Assessee,