SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

ITA 97/ALLD/2023Status: DisposedITAT Allahabad15 September 2023AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal ex-parte without adjudicating on the merits of the additions. The order was not in compliance with Section 250(6) as it lacked independent application of mind.

What were the facts?

The assessee's return of income was assessed under Section 144 after initiation of reassessment proceedings based on AIR information regarding cash deposits and mutual fund investments. The assessee failed to provide explanations to the AO and later to the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case and whether proper opportunity of hearing was provided.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCHES, ALLAHABAD

Before: SHRI ABY T. VARKEY & SHRI RAMIT KOCHAR

Hearing: 14.09.2023Pronounced: 15.09.2023

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, arising out of appellate order dated 23.05.2023 passed by learned Commissioner of Income-tax (Appeals) (National Faceless Appeal Centre (NFAC)) (DIN & Order No. ITBA/NFAC/S/250/2023- 24/1053107065(1)-Appeal No. CIT(A), Allahabad/10251/2018-19) for assessment year 2011-12,which appeal in turn has arisen from assessment order dated 21.12.2018 passed by learned Income Tax Officer, Ward-1(5), Allahabad(hereinafter called “the AO”) u/s 144 of the Income-tax Act, 1961. 2. The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad:- “1. That in any view of the

The order continues below.

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