Sukhbir Singh vs Income Tax Officer

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Vododara [in short ‘the CIT(A)’] dated 12.12.2025, for Assessment Year 2017-18.

The Assessing Officer (AO), in ex-parte assessment proceedings made addition of Rs.11,50,000/- u/s.69A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in respect of cash deposits in the HDFC Bank account and Oriental Bank of Commerce account during demonetization period. Notices u/s 142(1) were issued to the assessee. Since there was no response to the notices issued by the AO, the AO invoked the provisions of section 144 of the Act and completed the assessment by making addition of Rs.11,50,000/-. In First Appellate proceedings multiple notices were issued to the assessee on the email address provided in Form No.35, but the assessee failed to respond to the notices.

Considering entire facts and in the interest of justice, I deem it appropriate to restore this matter to the AO for denovo assessment after affording reasonable opportunity of making submission to the assessee, in accordance with law.

The assessee upon service of notice by the AO shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed.