Amiya Kumar Das Vs ITO (ITAT Kolkata)
Summary: The appeal was preferred by the assessee against the order dated 11.07.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income-tax Act, 1961, for Assessment Year 2014-15.
The assessee’s sole grievance was against confirmation of an addition of Rs. 3,00,000/- on account of cash deposit in the bank account. The assessee’s counsel submitted that the assessee was an illiterate person residing in a remote village and that the assessment order passed under section 147 read with section 144 on 26.05.2023 was passed ex parte.
It was further submitted that the assessee had not received any notice of hearing during the appellate proceedings. According to the assessee’s counsel, any notice sent by e-mail was sent only to the assessee’s previous consultant and was not communicated to the assessee. The assessee’s counsel also submitted that the assessee had a fair case on merits.
The Ld. Departmental Representative relied upon the findings of the lower authorities.
After considering the submissions and hearing the Ld. DR, the Tribunal held that the interests of justice would be served by providing the assessee an opportunity to present his case before the Assessing Officer. The Tribunal accordingly set aside the impugned orders of both the lower authorities and restored the matter to the file of the Assessing Officer for de novo assessment on the issue concerning the addition.
