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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI A.D. JAIN & DR KRINWANT SAHAY
आदेश/Order Per Dr. Krinwant Sahay, A.M.:
The appeal in this case has been filed by the Assessee against the order dated 29.11.2023 of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi.
Grounds of appeal taken by the Assessee are as under: -
88-Chd-2023 – Bhupinder Singh, Mohali 2 1. That the ld. CIT(A) has erred in law by passing the ex-parte order without considering the facts of the case which is bad in law and against the principle of natural justice.
2. That the ld. Assessing Officer has erred in law by treating the cash deposits of Rs. 51,04,215/- as unexplained money under section 69A, whereas the same was from legitimate sources.
At the very outset, the ld. Counsel for the Assessee submitted that the notice of hearing was issued on the Income Tax Portal which was not seen by the Assessee. He has brought on record the decision of the Hon'ble jurisdictional Punjab and Haryana High Court in the case of ‘Munjal BCU Centre of Innovation and Entrepreneurship Vs CIT(E) Chandigarh’, CWP No. 21028/2023 dated 4.3.2024 and requested that as the service of notice was solely on portal which could not be seen by the Assessee, therefore, as per the Hon'ble jurisdictional High Court’s decision in the above mentioned case, the Assessee may be presumed to have no knowledge of the proceedings and he further requested for sending this case back to the CIT(A) for re-adjudication.
The ld. DR has no objection as the request of the Assessee’s Counsel was based on the judgement of the jurisdictional Punjab & Haryana High Court (supra).
88-Chd-2023 – Bhupinder Singh, Mohali 3
We have considered the findings of the ld. CIT(A) in his appeal order and the submissions filed by the ld. counsel of the Assessee. We have also considered the arguments put before us by the ld. Counsel for the Assessee. Accordingly, in view of the above, in the interest of justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced on 05. 08.2024.