MUKESH,JHAJJAR vs. ITO WARD 3, ROHTAK

The appeal in for AY 2012-13 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1067737639(1) dated 19.08.2024 against the order of assessment passed u/s u/s 144 r.w.s. 147 of the Income-tax Act, 1961 dated 10.11.2019 (hereinafter referred to as ‘the Act’) by ITO, Ward-3, Rohtak (hereinafter referred to as ‘ld. AO’).

At the outset, I find that there is delay in filing of appeal before me by 240 days. Considering the reasons adduced in the condonation petition, I am inclined to condone the delay and admit the appeal of the assessee for adjudication.

The only effective issue to be decided in this appeal is as to whether the ld NFAC was justified in confirming the addition of ₹47,80,000/- made on account of cash deposits in the State Bank of Patiala by the assessee in the facts and circumstances of the instant case. Page | 1

I have heard the rival submissions and perused the material available on record. I find on perusal of the order of ld CIT(A) that assessee has been seeking adjournment for one reason or other and the same was granted. Finally, when the notices were issued in the month of June and July 2024, the assessee had not responded to the same as the said notice was sent only in email. The assessee came to know only when penalty notice was issued to him when he had actually verified the portal. It is a fact that the ld NFAC had decided the issue ex parte without giving its independent finding on merits. Hence, in the interest of substantial justice and fair play, I deem it fit and appropriate to restore this appeal to the file of ld NFAC for de novo adjudication in accordance with law. Assessee is at liberty to furnish fresh evidences, if any, in support of his contention. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments except due to bona fide or exceptional circumstances. With these observations, grounds raised by the assessee are allowed for statistical purposes by restoring to the file of ld NFAC.

In the result, the appeal of the assessee is allowed for statistical purposes.