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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश एम. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2012-13 Shri Dharminder Singh बनाम The ITO Bhai Ka Pishore, PO-Chajjali Ward- Sunam Punjab-148030 "ायी लेखा सं./PAN NO: EAHPS7618B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Peyush Pruthi, Advocate राज" की ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई की तारीख/Date of Hearing : 24/04/2024 उदघोषणा की तारीख/Date of Pronouncement : 30/04/2024 आदेश/Order PER PARESH M. JOSHI, J.M. :
This is an appeal filedl by the Assessee who is an individual taxpayer having residential status as that of a person resident in India.
The Assessee is aggrieved by DIN &Order No. ITBA/NFAC/5/250/2023- 24/1054608247(1) for A.Y. 2012-13 dated 26/07/2023 which was passed by the Ld. CIT(A) at NFAC Delhi under section 250 of the Income Tax Act, 1961. The said appeal was dismissed by the Ld. CIT(A) by passing the aforesaid order dt. 26/07/2023 which is hereinafter referred to as the impugned order dt. 26/07/2023. Therefore the present second appeal under section 253 of the Income Tax Act, 1961, before us, against the impugned order of Ld. CIT(A) dt. 26/07/2023.
The assessee is an individual and during the year the assessee had made cash deposit of Rs. 30,22,375/-in his Saving Bank Account but the assessee has not filed his return of income for the A.Y. 2012-13. Based on the information available on the record, the case was reopened by issuing notice under section 148 dt. 27/03/2019 after the approval of Competent Authority.