Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 2478 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 1 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-05-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
07-05-2024
Assessment Year
2012-2013
Appeal Filed On
04-04-2022
Judgement Text
आयकर अपील
य अ धकरण,चडीगढ़ यायपीठ , चडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH ‘A’ CHANDIGARH
BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 342/CHD/2022
नधारण वष / Assessment Year. : 2012-13
Shri Babu Singh,
S/o Shri Kunda Singh,
R/o 238/2, Ward No.09,
Bislan Mohalla, Ratia,
Fatehabad.
Vs The Pr. CIT,
Rohtak.
थायी लेखा सं./PAN /TAN No: DOYPS2992C
अपीलाथ/Appellant
यथ/Respondent
नधारती क ओर से/Assessee by : Shri Deepak Aggarwal, Advocate
राज व क ओर से/ Revenue by : Shri Rohit Sharma, CIT DR
तार ख/Date of Hearing : 08.05.2024
उदघोषणा क तार ख/Date of Pronouncement : 09.05.2024
PHYSICAL HEARAING
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is assessee's appeal for assessment year 2012-13
against the order dated 09.02.2022 passed by the ld. Pr.
Commissioner of Income Tax, Rohtak [in short ‘the PCIT’].
2. The assessee has raised the following ground of appeal:
“ That the CIT was not justified in revising the order dated 22.11.2019 on the
ground that the A.O. failed to make necessary and proper enquiry about deposit
of cash in the bank account whereas as per the Assessee all the necessary
documents justifying cash deposits in the bank account were submitted by the
assessee and were duly considered by the AO.”
ITA 342/CHD/2022
A.Y.2012-13
2
3. The facts of the case are that the assessee is an
individual doing agricultural activities. No return of income
was originally filed by the assessee. Since the assessee had
deposited a sum of Rs.47,00,000/- in his savings bank
account, the case was reopened u/s 147 of the Act vide
notice u/s 148 of the Act, dated 29.03.2019. In compliance,
the assessee filed the Income Tax Return, declaring an
income of Rs.1,33,450/- + Agricultural income of
Rs.8,54,752/-, on 21.11.2019. Consequently, assessment
was completed u/s 143(3) r.w.s. 147 of the Act on
22.11.2019, accepting the returned income. The ld. PCIT,
being not satisfied with the order of the AO, issued notice
u/s 263 of the Act to the assessee, to explain the sources of
the cash deposited in the bank account. In response to the
notice dated 27.10.2021 issued u/s 263 of the Act, no reply
was filed by the assessee, nor any adjournment was sought.
The case was re-fixed for 28.01.2022 vide letter dated
21.01.2022, but on that date also, no written submission or
adjournment request was received. Accordingly, the ld. PCIT
set aside the assessment order passed by the AO on
22.11.2019. Against the said order of the ld. PCIT, the
assessee has come up in appeal before this Tribunal.
ITA 342/CHD/2022
A.Y.2012-13
3
4. We have heard the parties and have perused the
material on record. At the outset, the ld. Counsel for the
assessee has invited our attention to the impugned order of
the ld.PCIT to submit that the same is an ex-parte order. He
has submitted that the ld.PCIT has summarily rejected the
application of the assessee without giving any opportunity of
hearing to the assessee to present his case. He has
submitted that no notice of the date of hearing was served on
the assessee, either through the physical mode, or through
e-mail, etc. The ld. Counsel for the assessee has requested
that the assessee may be given proper and adequate
opportunity of being heard to present his case.
5. The ld. DR has relied on the order of the ld. PCIT.
6. Considering the above facts and circumstances of the
case, we deem it fit and appropriate that in the interest of
justice, the assessee should be provided a reasonable and
proper opportunity of being heard. Accordingly, the file is
restored to the file of the ld. PCIT to decide the matter afresh
in accordance with law after giving reasonable opportunity of
being heard to the assessee. The assessee, no doubt, shall
cooperate in the fresh proceedings before the ld. PCIT. All
ITA 342/CHD/2022
A.Y.2012-13
4
pleas available under the law shall remain so available to the
assessee.
7. In the result, the appeal of the assessee is allowed for
statistical purposes.
Order pronounced on 09.05.2024.
Sd/- Sd/-
(KRINWANT SAHAY) (A.D.JAIN )
ACCOUNTANTMEMBER VICE PRESIDENT
“Poonam”
आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to :
1. अपीलाथ牸/ The Appellant
2. 灹瀄यथ牸/ The Respondent
3. आयकर आयु猴/ CIT
4.
िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH
5. गाड榁 फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/ Assistant Registrar
