PAHARI PRATHMIC KRISHI SAKH SOCIETY,PATNA vs. ITO, WARD-1(1), PATNA

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ITA 266/PAT/2024Status: DisposedITAT Patna31 December 2024AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) with a direction to decide the appeal afresh after providing a reasonable opportunity of being heard to the assessee. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) under Section 249(4)(b) of the Income-tax Act. The CIT(A) also upheld an addition made by the AO under Section 144 without considering the merits of the case.

What were the issues?

Whether the dismissal of the appeal by the CIT(A) under Section 249(4)(b) was justified and whether the assessee should be granted an opportunity to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 249(4)(b),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri A.K. Rastogi, AR
For Respondent: Shri Ashwani Kr. Singal, DR
Hearing: 03.12.2024Pronounced: 31.12.2024

O R D E R Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 09.01.2024 for the AY 2017-18.

2.

The assessee has challenged the order of ld. CIT (A) invoking the provisions of Section 249(4)(b) of the Income-tax Act, 1961 (the Act), which is wrong and against the facts on record and dismissing the appeal in liminie.

3.

We also note that the ld. CIT (A) upheld the addition of ₹1,10,15,440/- by invoking provisions of section 249(4)(b) of the Act as made by the ld. AO in an ex-parte proceedings u/s 144 of the Act. So almost before both the authorities the merits were not considered .The ld. Counsel for the assessee prayed that the case could not be

4.

In the result, the appeal of the assesseeis allowed for statistical purposes.

Order pronounced in the open court on 31.12.2024.

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