DHARMINDER SINGH,SUNAM vs. ITO WARD SUNAM, SUNAM

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ITA 594/CHANDI/2023Status: DisposedITAT Chandigarh30 April 2024AY 2012-13Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO. The AO is directed to pass a fresh order after providing the assessee with a full and complete opportunity to present their case, including an opportunity of being heard.

What were the facts?

The assessee made a cash deposit of Rs. 30,22,375/- in his savings bank account for AY 2012-13 but did not file a return of income. The case was reopened, and an ex-parte assessment order was passed treating the deposits as unexplained. The assessee's appeal before the CIT(A) was also dismissed ex-parte.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing sufficient opportunity to the assessee, and whether the AO's order was passed in violation of natural justice principles.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A,Section 250,Section 253

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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.

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