NAVEEN KUMAR PROP. M/S. K.S. HANDLOOM INDUSTRIES,PANIPAT vs. ITO, WARD- 3, PANIPAT

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ITA 931/DEL/2019Status: DisposedITAT Delhi31 July 2023AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found no prejudice to the revenue in giving the assessee an opportunity to be heard. Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) because the assessee did not appear before the AO during remand proceedings. The additions were mainly on account of cash deposits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal without considering the merits due to the assessee's non-appearance. Whether an opportunity should be granted to the assessee to present their case.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 08.06.2023Pronounced: 31.07.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A), Karnal dated 07.12.2018.

2.

The grounds and facts are akin to the appeal in ITA No. 933/Del/2019.

3.

In the instant case, the Assessment Order has been passed u/s 144 determining the total income at Rs.42,26,448/-. The additions have been made mainly on account of cash deposits and the savings bank account of the assessee maintaining with ICICI Bank.

4.

The ld. CIT(A) dismissed the appeal of the assessee on the grounds that the assessee did not appear before the AO in Naveen Kumar response to the notices issued by the AO in the remand proceedings.

5.

Before us, it was pleaded that given an opportunity, due compliance would be made before the ld. CIT(A). The ld. DR objected in principle.

6.

We find no prejudice would be caused to the revenue if an opportunity be given to the assessee. Hence, in the interest of justice, we remand the matter to the file of ld. CIT(A) to adjudicate the issue afresh. The revenue authorities would be at liberty to initiate penalty proceedings in case of non-compliance by the assessee to the notices issued.

7.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 31/07/2023.

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