HARMINDER SINGH,JAGRAON vs. ITO, JAGRAON

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 862/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 Harminder Singh बनाम The ITO S/o Kartar Singh, 100, VPO- Ward-2 Chachrari, Jagraon, Punjab – 142026 Jagraon "ायी लेखा सं./PAN NO: BANPS2410N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Amandeep Saxana, C.A राज" की ओर से/ Revenue by : Shri Manpreet Duggal, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 27/06/2024 उदघोषणा की तारीख/Date of Pronouncement : 27/06/2024 आदेश/Order PER VIKRAM SINGH YADAV: The present appeal has been preferred by the assessee against the order passed by the Id. Commissioner of Income Tax, NFAC, Delhi dated 28/11/2023. 2. At the outset, the Id. AR for the assessee has invited our attention to the impugned order so passed by the Id. CIT(A) to submit that the same is an ex- parte order. He has submitted that the ld. CIT(A) has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the ld. CIT(A), either through physical mode, through e-mail or registered post etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. It was accordingly submitted that no service

of notice was ever affected on the assessee and therefore, in interest of justice, the assessee be allowed an opportunity to represent its case and the matter be remanded to the file of AO to decide the same afresh after providing opportunity to the assessee. It was submitted that the AO has passed the order u/s 144 wherein the additions have been made on account of unexplained cash deposits in the Axis Bank and it was submitted that similar additions were made in A.Y 2011-12 wherein the Coordinate Bench has remanded the matter back to the file of the AO for necessary examination and our reference was drawn to the findings of the Coordinate Bench in ITA No. 42/CHD/2023 which reads as under:

“13. Further, it is noted that the AO has passed the order u/s 144 read with Section 147 dated 14.12.2018 wherein an addition of Rs.49,40,750/- has been made for failure on the part of the assessee to provide necessary explanation in respect of the source of cash deposits in his bank account maintained with Axis Bank Ltd. Further, even before the Id. CIT(A), though notices have been issued which were not responded to and which has resulted in ex-parte order so passed by the Id. CIT(A). We, therefore, find that both before the AO as well as before the Id. CIT(A), the additions have been made and confirmed without considering the explanation which the assessee may like to submit in support of the source of the cash deposit in his bank account maintained with Axis Bank. Therefore, in the interest of substantial justice and fair play, we believe that the assessee deserves one more opportunity and the matter is, accordingly, aside to the file of the AO to decide the same afresh after providing reasonable opportunity to the assessee. Needless to say, the assessee shall file the necessary information and documentation in support of his claim explaining the source of the cash deposit and attend to the proceedings before the AO and ensure timely completion of the proceedings without seeking unnecessary adjournments in the matter.”

आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

आदेशानुसार/ By order, सहायक पंजीकार/