KAILASH GOYAL,BIKANER vs. PR. CIT-1, JODHPUR, JODHPUR

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ITA 33/JODH/2021Status: DisposedITAT Jodhpur30 August 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the impugned order was passed ex-parte and, in the interest of justice, granted the assessee another opportunity to present their case. The matter was set aside to the Principal CIT for fresh decision.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under Section 263. The assessee did not appear for the hearing, and the Principal CIT set aside the original assessment order for fresh adjudication.

What were the issues?

Whether the Principal CIT's order under Section 263 was passed without providing a proper opportunity to the assessee, and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM

For Respondent: Smt. Sanchita Kumar (CIT)
Hearing: 12/08/2021Pronounced: 31/08/2021

Date of Hearing : 12/08/2021 Date of Pronouncement : 31/08/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. Pr. CIT, Jodhpur dated 05.03.2021 passed u/s 263 for the assessment year 2010-11.

2.

None appeared on behalf of the assessee. The ld. Pr.CIT/DR was heard and the material available on record was perused.

3.

It is noted that in this case, the assessment was completed u/s 147 read with section 143(3) dated 20.12.2017. Thereafter, a show cause u/s 263 was issued by the ld. Pr. CIT, Bikaner on 26.04.2019. In response, the assessee filed her reply on 20.02.2020. Thereafter,

2 Kailash Goyal vs. PCIT, Jodhpur pursuant to merger of the jurisdictional charge of the ld. Pr. CIT, Bikaner with the Pr. CIT, Jodhpur, another notice dated 16.02.2021 was issued to the assessee fixing the date of hearing on 26.02.2021. However, this time no reply has been filed by the assessee. Thereafter, the ld. Pr. CIT, Jodhpur has passed the impugned order based on material available on record wherein the assessment order passed u/s 147 r/w 143(3) was set aside for deciding the matter afresh taking into consideration the issues discussed by the Pr. CIT in the impugned order.

4.

It is therefore noted that the impugned order has been passed ex-parte qua the assessee and therefore, in the interest of justice and fair play, we believe that the assessee deserves one more opportunity to file necessary information/documentation in response to the issues raised by the ld. Pr. CIT in the impugned order. Therefore, we set aside the impugned order to the file of ld. Pr. CIT with the direction to the decide the same afresh after providing reasonable opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.

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