SRI. CHANNARAYAPPA THIMMEGOWDA,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2), BENGALURU

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ITA 316/BANG/2023Status: DisposedITAT Bangalore17 July 2023AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found the NFAC's order to be cryptic and lacking in consideration of the assessee's claims and submissions. Therefore, the tribunal decided to remand the issue back to the NFAC for a detailed order on merits.

What were the facts?

The assessee filed an appeal against an order from the NFAC for AY 2018-19. The assessee argued that the NFAC's order was cryptic and did not consider their submissions, partly due to COVID-19 restrictions during assessment.

What were the issues?

Whether the NFAC passed a detailed order considering the assessee's submissions and evidence, or if the order was cryptic and lacked proper consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT> BEENA PILLAI

For Appellant: Shri V Srinivasan, Advocate
For Respondent: Shri N.S Shashidhara, Addl. CIT (DR)
Hearing: 13.07.2023Pronounced: 17.07.2023

O R D E R Per Beena Pillai, Judicial Member

The present appeal is filed by the assessee against the order dated 20/02/2023 passed by the NFAC, Delhi for the assessment year 2018-19.

2.

It is submitted by the ld.AR that the order passed the ld.NFAC is very cryptic and has not considered the submissions of the assessee. He also submitted that during the assessment proceedings, assessee could not make submissions properly as it was COVID period and before the ld.NFAC the assessee did not receive proper opportunity to file relevant evidences in support of its claim. He thus, prayed for the appeal be remanded.

3.

On the contrary, the ld.DR relied on the orders passed by the authorities below.

4.

We have considered the submission advanced by both the sides in the light of the records placed before us. We note that the ld.NFAC passed cryptic order without considering the claim of the assessee in the light of any submissions that was filed.

4.1 In the interest of justice, we deem it proper to remand this issue to the file of ld.NFC to pass detailed order on merits having regards to the submissions/evidences filed by the assessee.

4.2 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose.

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