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.
The Tribunal directed the assessee to duly check his e-mail box for notices, if any, sent by the Assessing Officer regarding dates of hearing and to promptly appear and present his case when called upon by the Assessing Officer.
Accordingly, the appeal was treated as allowed for statistical purposes. The order was pronounced in the open court on 23.12.2024.
Appearances by: Shri Subho Chakraborty,
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The captioned appeal has been preferred by the assessee against the order dated 11.07.2024 of the Ld. Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15.
2. The only grievance of the assessee is against the action of the Ld. CIT(A) in confirming the addition of Rs. 3,00,000/- on account of cash deposit in the bank account of the assessee.
3. The Ld. Counsel for the assessee has stated that the assessee is an illiterate person and is residing in a remote village. The impugned assessment order u/s. 147 read with section 144 of the Act was passed by the AO on 26.05.2023 ex parte of the assessee. It has been further pleaded that even during the appellate proceeding, the assessee did not receive any notice of hearing. The notice, if any, was sent on the e-mail only of his previous consultant which was not communicated by the counsel to him. The department did not ever send any notice to the assessee. He has further submitted that the assessee has a fair case on merits.
4. The Ld. DR has relied on the findings of the lower authorities.
5. Considering the above submissions of the Ld. Counsel for the assessee and after hearing the Ld. DR, we are of the view that interests of justice will be well served, if the assessee is given an opportunity to present his case before the AO. The impugned orders of both the lower authorities are accordingly, set aside and the matter in the appeal is restored to the file of the AO for de novo assessment on this issue. It is directed that the assessee will duly check the e-mail box regarding notices, if any, sent by the AO regarding dates of hearing and will promptly appear and present his case as and when called for by the AO. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.
6. In the result, appeal of the assessee stands allowed for statistical purposes.
Order is pronounced in the open court on 23.12.2024.
[Download the publication-ready HTML file](sandbox:/mnt/data/TaxGuru_Amiya_Kumar_Das_vs_ITO_ITAT_Kolkata.html)
