SH. BABU SINGH S/O SH. KUNDA SINGH,FATEHABAD vs. PR. CIT, ROHTAK
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is assessee's appeal for assessment year 2012-13
against the order dated 09.02.2022 passed by the ld. Pr.
Commissioner of Income Tax, Rohtak [in short ‘the PCIT’].
The assessee has raised the following ground of appeal:
“That the CIT was not justified in revising the order dated 22.11.2019 on the ground that the A.O. failed to make necessary and proper enquiry about deposit of cash in the bank account whereas as per the Assessee all the necessary documents justifying cash deposits in the bank account were submitted by the assessee and were duly considered by the AO.”
ITA 342/CHD/2022 A.Y.2012-13 2 3. The facts of the case are that the assessee is an
individual doing agricultural activities. No return of income
was originally filed by the assessee. Since the assessee had
deposited a sum of Rs.47,00,000/- in his savings bank
account, the case was reopened u/s 147 of the Act vide
notice u/s 148 of the Act, dated 29.03.2019. In compliance,
the assessee filed the Income Tax Return, declaring an
income of Rs.1,33,450/- + Agricultural income of
Rs.8,54,752/-, on 21.11.2019. Consequently, assessment
was completed u/s 143(3) r.w.s. 147 of the Act on
22.11.2019, accepting the returned income. The ld. PCIT,
being not satisfied with the order of the AO, issued notice
u/s 263 of the Act to the assessee, to explain the sources of
the cash deposited in the bank account. In response to the
notice dated 27.10.2021 issued u/s 263 of the Act, no reply
was filed by the assessee, nor any adjournment was sought.
The case was re-fixed for 28.01.2022 vide letter dated
21.01.2022, but on that date also, no written submission or
adjournment request was received. Accordingly, the ld. PCIT
set aside the assessment order passed by the AO on
22.11.2019. Against the said order of the ld. PCIT, the
assessee has come up in appeal before this Tribunal.
ITA 342/CHD/2022 A.Y.2012-13 3 4. We have heard the parties and have perused the
material on record. At the outset, the ld. Counsel for the
assessee has invited our attention to the impugned order of
the ld.PCIT to submit that the same is an ex-parte order. He
has submitted that the ld.PCIT has summarily rejected the
application of the assessee without giving any opportunity of
hearing to the assessee to present his case. He has
submitted that no notice of the date of hearing was served on
the assessee, either through the physical mode, or through
e-mail, etc. The ld. Counsel for the assessee has requested
that the assessee may be given proper and adequate
opportunity of being heard to present his case.
The ld. DR has relied on the order of the ld. PCIT.
Considering the above facts and circumstances of the
case, we deem it fit and appropriate that in the interest of
justice, the assessee should be provided a reasonable and
proper opportunity of being heard. Accordingly, the file is
restored to the file of the ld. PCIT to decide the matter afresh
in accordance with law after giving reasonable opportunity of
being heard to the assessee. The assessee, no doubt, shall
cooperate in the fresh proceedings before the ld. PCIT. All
ITA 342/CHD/2022 A.Y.2012-13 4 pleas available under the law shall remain so available to the
assessee.
In the result, the appeal of the assessee is allowed for
statistical purposes.
Order pronounced on 09.05.2024.
Sd/- Sd/-
(KRINWANT SAHAY) (A.D.JAIN ) VICE PRESIDENT ACCOUNTANTMEMBER
“Poonam”
आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
