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IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH ‘E’: NEW DELHI

BEFORE

SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER

AND

SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER

ITA No.5113/Del/2025, A.Y. 2016-17

ITA No.5114/Del/2025, A.Y. 2017-18

The Hisar Leading Bank Income-tax Officer,

Co-op Non-Agri Thrift & Ward-I, Hisar

Credit Society Vs.

Shop No. 52-53,

Saini School, Mohalla

Saniyan,

Hisar(Haryana)-125001,

Hisar

PAN: AADAT3893L

(Appellant) (Respondent)

Appellant by Sh. Prem Rajpal, Adv.

Respondent by Ms. Ankush Kalra, Sr. DR

Date of Hearing 11/12/2025

Date of Pronouncement 24/12/2025

O R D E R

PER RAJ KUMAR CHAUHAN (J.M.):

By this common order, we propose to dispose of ITA Nos.

5113.Del.2025, A.Y. 2016-17 & 5114.Del.2025, A.Y. 2017-18 as the

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ITA No. 5113 & 5114 /Del/2025

Hisar Leading Bank Co-op Non-agri Thrift & Credit Society

parties are the same and issues are also same. Both these appeals are

directed against the orders of even date 30.06.2025 passed by the Ld.

CIT(A)/NFAC, New Delhi. The ITA No. 5113. Del.2025 for A.Y. 2016-

17 is taken as the lead case.

2. The facts in brief are that the appellant/ assessee is a Non-Agri Thrift

and Credit Co. Op. Society. ITR for the A.Y. 2016-17 under section

139(1) of the Income Tax Act, 1961 (‘the Act’) was not filed. Notice u/s

148 of the Act was issued on 16.04.2021. In view of directions of the

Hon’ble Supreme Court in Union of India vs. Ashish Aggarwal, 2022

SCC online SC 543, the notice u/s. 148 of the Act issued between

01.04.2021 to 30.06.2021 are deemed to be the show cause notice

issued under clause (b) of the Section 148A of the Act. Accordingly,

notice u/s 148A(b) dated 25.05.2022 was issued without providing

material, information and documents. Order u/s 148A(d) of the Act

has been passed on 29.07.2022 which had no DIN and also without

digital signature and had also not been issued in faceless manner. The

assessee filed Income Tax Return (‘ITR’) in response to notice u/s 148

on 28.11.2022 declaring an income of Rs. 68,540/-. The assessee has

filed reply to the statutory notices u/s 142(1) of the Act dated

19.01.2023 and 02.02.2023 along with audit report, balance sheet,

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ITA No. 5113 & 5114 /Del/2025

Hisar Leading Bank Co-op Non-agri Thrift & Credit Society

P&L account and other necessary documents having computation of

income. Without affording proper opportunity and without service of

notice, the assessment order dated 06.05.2023 was issued and

addition of Rs. 6,04,79,580/- was made on account of cash deposited

in bank account No. 0337030100000071 maintained with J & K Bank.

The assessment order was passed without considering the documents,

reply and was accordingly challenged before the Ld. CIT(A) who has

dismissed the appeal observing that the appellant has failed to show/

enumerate as to how the assessment order was bad in law; the

assessee has failed to produce necessary documents with respect to

addition of cash deposit u/s 68 of the Act; regarding the stand of the

assessee that there is non-service of the notice u/s 142(1) of the Act, it

is noticed by the ld. CIT(A) that notice u/s 142(1) of the Act were

issued on two dates i.e. 04.01.2023 and 19.01.2023 respectively.

Hence, all the grounds of appeal were dismissed.

3. Aggrieved by the impugned order, the assessee is in appeal before us

and raised following grounds of appeal:

“On the facts and in the circumstances of the case and in law the

ld. CIT(A), National Faceless Appeal Centre, has erred in:

1. Ld. CITIA) has erred in upholding the validity of order u/s 147

r.w.s. 1448 of the income-tax Act dated 06-05-23, vide order dated 30-

06-25. which is without jurisdiction:

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ITA No. 5113 & 5114 /Del/2025

Hisar Leading Bank Co-op Non-agri Thrift & Credit Society

2. Ld. CIT(A) has erred in confirming the order dated 06-05-23 u/s

147 r.w.s. 144B of the Act passed by the Assessment Unit, Income-tax

Department.

3. Ld. CIT(A) has erred in confirming the addition of Rs.

6.04,79.580/- u/s 68 of the Income-Tax Act, 1961.

4. Ld. CIT(A) has erred in confirming the order dated