DCIT, CENTRAL CIRCLE, GHAZIBAD, GHAZIABAD vs. IMRAN, BULANDSHAHR

PDF · subscribers
ITA 6173/DEL/2024Status: DisposedITAT Delhi15 September 2025AY 2019-204 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)'s order to set aside the assessment and direct a fresh assessment. The CIT(A) acted within the provisions of Section 251(1)(a) of the Act.

What were the facts?

Information was received regarding cash seizure and incriminating documents from the assessee. The Assessing Officer (AO) completed the assessment ex-parte as the assessee did not file submissions. The CIT(A) set aside the assessment order for a fresh assessment.

What were the issues?

Whether the CIT(A) was justified in setting aside the ex-parte assessment order passed by the AO due to non-compliance by the assessee, and directing a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 153C,Section 68,Section 115BBE,Section 139,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH C, DELHI

Before: SH. SUDHIR KUMAR & SH. MANISH AGARWAL

For Respondent: DR ) |

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "C", DELHI

BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.6173/DEL/2024

Assessment Year: 2019-20

DCIT Central Circle Hapur, Chungi Ghaziabad | Vs. | Imran S/o Sh. Haji Rahman Ilahi ward No 10, Peer Khan Mohall Bulandshar PAN NO. AGNPI1732D (APPELLANT) | (RESPONDENT)

Appellant by | None Respondent by | Sh. Dayainder Singh Sidhu, CIT(DR )

Date of hearing: | 27/08/2025 Date of Pronouncement: | 27/08/2025

ORDER

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3 New Noida [hereinafter referred to as "CIT(A)"] vide order dated 18.10.2024 pertaining to A.Y. 2019-20 arising out the assessment order dated 30-09-2021 u/s.144/153C of the Income-tax Act, 1961, (in short 'the Act').

2.

The brief facts of the case are that information was received by the investigating Wing, Ghaziabad from SHO Hafizpur Hapur regarding the interception of cash amounting to Rs. 7.39,100/- along with various incriminating documents in a Hyundai Santro Car bearing vehicle number DL-2CAE-3232. The alleged cash was seized from the possession of Sh. Imran. The search warrant was issued in the name of Sh. Imran and Sh. Shezad Quershi. The case of the assessee was centralized and after recording the satisfaction note, the notice under section 153C of the Act was issued on 04-02-2021for filing the return of income. In the response the assessee did not filed the return of income. The assessee had filed the return of income declaring total income at Rs. 10,08,290/- on 31-10- 2019 u/s 139of the Act. Notices were issued to the assessee with questionnaire but no reply was filed by the assessee. The Assessing Officer completed the assessment after making the addition s of Rs. 19,92,910/- of one percent commission of the credit / deposits in the current account and Rs. 19,92,91,042/- u/s 68 r.w.s 115 BBE of the Act.

- 3. Aggrieved by the order of the AO, the assessee filed the appeal before the Ld. CIT(A), the Ld. CIT(A) vide his order dated 18-10-2024 set-aside the assessment order with direction to AO to make a fresh assessment as per provisions of law. Being aggrieved the order of the Ld. CIT(A) the revenue is in appeal before the tribunal. - 4. Learned authorized representative for Department of Revenue submitted that the, Ld. Assessing completed the assessment ex-parte because the assessee did not furnished any submission before the AO. Ld. CIT(A) should have confirmed the order of the AO. None is present for the assessee. - 5. We have heard the Ld. DR and perused the material available on record. It is an admitted fact that despite opportunities granted by the AO, the assessee did not appear before the authority, for which the AO completed the assessment. The Ld. CIT(A) by impugned order set-aside the assessment order for fresh assessment and directed the

ITA No. 6173/Del/2024 DCIT vs Imran

AO to make the fresh assessment as per provisions of law. The ld. CIT(A) has passed the order as per the provision of the section 251 (1)(a) of the Act as amended with effect from 01-10-2024. We do not find any reasons to interfere with the findings of the Ld. CIT(A). The appeal of the revenue has no force and liable to be dismissed

6.

In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on 27.08.2025.

SD/- Sd/-

(MANISH AGARWAL) ( SUDHIR KUMAR)

ACCOUNTANT MEMBER (JUDICIAL MEMBER)

Neha, Sr. PS

Date: 15.09.2025 Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(Appeals) ` - 5. DR: ITAT

ASSISTANT REGISTRAR ITAT DELHI

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →