SHRI NIRMAL SINGH S/ O SHRI NIRANJAN SINGH,FARIDKOT vs. INCOME TAX OFFICER WARD -3 (4), FARIDKOT
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
Both the appeals are filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated
04.01.2023 in respect of Assessment Year 2012-13.
2 ITA Nos. 51&52/Asr/2023 Nirmal Singh v. ITO 2. At the time of hearing, the ld. counsel for the assessee vide ground
no. 7 pleaded that the ld. CIT(A) NFAC, Delhi has erred in upholding the re-
assessment though no reasonable opportunity was given to the assessee
to explain his case. So, the matter may be restored back to the file of the
Assessing Officer to pass denovo assessment order for granting adequate
opportunity of being heard to the assessee.
Per contra, the ld. Addl. CIT-DR for the Department submitted that
although the AO has passed the re-assessment order u/s 144 r.w.s. 147
qua the assessee but it has been due to non compliance and non co-
operation on the part of the assessee that compelled the AO to pass an ex-
parte order based on the information available on the record, however, he
has no objection in remanding the matter back to the file of the AO to pass
denovo assessment after granting adequate opportunity of being heard to
the assessee.
We have heard the rival contention, perused the material available on
record, and the impugned order. Admittedly, the appellant assessee has
not filed, its regular return of income u/s 139(1) nor even non-bothered to
file return in compliance to the notice u/s 148 by the AO. The ld. CIT(A) has
discussed that the appellant and his brother has claimed sale of agricultural
3 ITA Nos. 51&52/Asr/2023 Nirmal Singh v. ITO land in explanation to a source of cash deposit, however they have not
provided any corroborative documentary evidences regarding having sold
such agricultural land and showing a long term capital gain in their
respective return of income for the relevant years. Considering the peculiar
facts of the case, we consider it deem fit to remand the matter back to the
file of the AO to pass denovo assessment order on merits of the case after
considering the written submissions of the appellant assessee and after
allowing the assessee an adequate opportunity of being heard in view of
the principle of natural justice. The assessee is directed to co-operate in
the denovo proceedings before the Assessing Officer by filing the
necessary detailed information required for completion of the assessment
as per law. Accordingly, the matter is resorted back to the file of the AO.
In ITA No. 52/Asr/2023: The assessee has challenged the
consequential penalty levied by the AO. Since the quantum appeal has
been restored back to the file of the AO for passing a denovo assessment
order, hence, the appeal against the penalty order is also set aside and
restore back to the file of the AO to adjudicate in consequence of passing
the assessment order on merits as above.
4 ITA Nos. 51&52/Asr/2023 Nirmal Singh v. ITO 6. In the result, both the appeals of the assessee are allowed for
statistical purposes.
Order pronounced in the open court on 14.07.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
