BIPIN KUMAR,MUZAFFARPUR vs. ITO, VAISHALI
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad
Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income
ITA No. 221/PAT/2023 Assessment Year: 2017-2018 Bipin Kumar Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 13th June, 2023 passed for A.Y. 2017-18.
In response to the notice of hearing, no one has come forward on behalf of the assessee. Shri Manish Rastogi, Advocate has filed a paper book containing 30 pages. We have perused those pages and proceed to decide the appeal on merit.
Brief facts of the case are that the assessee did not file his return of income and ld. Assessing Officer has got an information that the assessee has deposited cash of Rs.10,09,000/- and Rs.2,16,000/- in two Bank Accounts with Bank of India. He issued notice under section 142(1) inviting the return of the assessee, but assessee did not respond. Therefore, the ld. Assessing Officer has passed an ex-parte assessment order under section 144 on 20.11.2019. The ld. Assessing Officer has determined the taxable income of the assessee at Rs.8,91,112/-.
Dissatisfied with this assessment order, the assessee carried the matter in appeal before ld. CIT(Appeals). The ld. CIT(Appeals) has dismissed the appeal of the assessee for want of prosecution.
With the assistance of ld. D.R., we have gone through the record carefully. Sub-section 6 of Section
ITA No. 221/PAT/2023 Assessment Year: 2017-2018 Bipin Kumar 250 of the Income Tax Act contemplates that ld. 1st Appellate Authority would state the points in dispute and thereafter record the reasons on those points in support of his conclusion. This procedure has not been followed by the ld. 1st Appellate Authority. Apart from the above, ld. Assessing Officer has also passed an ex-parte assessment order. Therefore, we deem it proper to set aside both these orders and restore this issue to the file of ld. Assessing Officer for a de novo assessment order. The assessee will be at liberty to raise any fundamental issue even against issuance of a notice under section 142(1) of the Income Tax Act. The ld. Assessing Officer shall provide due opportunity of hearing to the assessee and thereafter pass the fresh assessment order.
In view of the above, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24.01.2024.
Sd/- Sd/- (Manish Borad) (Rajpal Yadav) Accountant Member Vice-President Kolkata, the 24th day of January, 2024 Copies to :(1) Bipin Kumar, C/o. Meghu Ray Maruaha Mahamadpur, Dharam, Kateshwar, Muzaffarpur-843144, Bihar (2) Income Tax Officer, Vaishali, Income Tax Officer, Hajipur, Bihar-803101
ITA No. 221/PAT/2023 Assessment Year: 2017-2018 Bipin Kumar
(3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT- (5) The Departmental Representative (6) Guard File TRUE COPY By order
Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
