SHRI. BEHRA GOPAL KRISHNA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), MANGALURU
What did the Tribunal hold?
The Tribunal restored the matter to the CIT(A) to consider the issue on merits, granting one more opportunity to the assessee. The assessee was directed to cooperate with the Revenue.
What were the facts?
The assessee, a retired employee, claimed exemption under section 54 of the Income Tax Act. The CIT(A) dismissed the appeal without adjudicating on merits due to the assessee's non-compliance with notices.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal in limine without adjudicating on merits, and whether the assessee should be granted another opportunity to present their case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & SHRI LAXMI PRASAD SAHU
Per George George K, Vice President:
This appeal at the instance of assessee is directed against the CIT(A)’s Order dated 21.04.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.
Brief facts of the case are as follows:
Assessee is a retired employee of Mangalore Refinery and Petrochemicals Ltd. Assessee had filed return of income on 31.03.2017 declaring a total income of Rs.10,32,970/-. The assessment was selected for scrutiny and notice under section 143(2) of the Act was issued on 18.09.2017. The assessment under section 143(3) of the Act was completed vide order dated 24.12.2018. In the said Assessment Order, AO had computed income from long term capital gains of Rs.44,97,253/- by denying the claim of exemption under section 54 of the Act.
Aggrieved, assessee filed appeal before the First Appellate Authority (FAA). The CIT(A) dismissed the appeal in limine without adjudicating the issues on merits since there was no response to the notices issued from the Office of the FAA to file submissions / documents in support of assessee’s case.
Aggrieved, assessee has filed the present appeal before the Tribunal. The learned AR, though initially gave an adjournment application, however, withdrew the same. The learned AR submitted that assessee is not well versed in operation of computer and did not take notice of the various notices issued online and therefore could not submit the details / documents in support of its case before the FAA. It was submitted that in the interest of justice and equity, the matter may be remanded to the CIT(A) to consider the issue on merits.
The learned DR duly supported the order of the AO/CIT(A).
We have heard the rival submissions and perused the material on record. Assessee was issued various notices from the Office of the FAA for the assessee to provide written submissions / documents in support of his case. However, since there was no compliance to these notices, the CIT(A) dismissed the appeal in limine without adjudicating the issues on merits. The learned AR submitted before us that the assessee is a retired employee and is not well versed in operation of computers and failed to open emails to which notices were sent by the FAA. We are of the view that one more opportunity should be granted to the assessee in the interest of justice and equity. Accordingly, the matter is restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue in filing of his written submissions / documents in support of his case. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court on the date mentioned on the caption page.
More judgments on Section 54
- Renu Arun Talwar, Mumbai vs Circle 17(1), MumbaiITA 204/MUM/2026[2012-13]Status: Disposed16 Oct 2026AY 2012-13
- Income Tax Officer, Ward-3(3)(2), Ahmedabad vs Manan Arati Patel, AhmedabadITA 923/AHD/2026[2022-23]Status: Disposed6 Oct 2026AY 2022-23
- Rohitbhai Jivrambhai Patel, Vadodara vs Income-Tax Officer, Ward 3(1)(2), VadodaraITA 679/AHD/2026[2018-19]Status: Disposed30 Sept 2026AY 2018-19
- Rohitbhai Jivrambhai Patel, Vadodara vs Income-Tax Officer, Ward 3(1)(2), VadodaraITA 679/AHD/2026[2018-19]Status: Disposed30 Sept 2026AY 2018-19
- Dy. Commissioner of Income… vs Thomas Myladiyil Augustine, AhmedabadITA 1131/AHD/2026[2022-23]Status: Disposed30 Sept 2026AY 2022-23
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