Kamal Kumar Batra Vs ACIT (ITAT Delhi)
In Kamal Kumar Batra vs ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi remanded a case concerning unexplained cash credits under Section 68 of the Income Tax Act to the Commissioner of Income Tax (Appeals) [CIT(A)]. The case involved a sum of ₹32,00,500 deposited in the appellant’s bank account, which was treated as unexplained cash credits by the Assessing Officer (AO) and taxed under Section 115BBE. The CIT(A) dismissed the appellant’s appeal without considering an adjournment request filed through email. The appellant argued that the CIT(A) acted in error by not acknowledging the adjournment request and deciding the case ex-parte. The ITAT reviewed the matter and found that the CIT(A) failed to address the case on its merits and did not provide the appellant a reasonable opportunity to present their case. As a result, the ITAT set aside the ex-parte order and remanded the case for de-novo consideration by the CIT(A). The ITAT emphasized that the appellant must ensure compliance during the new proceedings.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal of the Assessment Year (In short, the ‘AY’) 2017-18 preferred by the assessee is directed against the order dated 30.03.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi [In short, the ‘CIT(A)’].
