. SHREE GOVIND DEVJI BIOGENIC (P) LTD.,AGRA vs. I.T.O.-4(4), AGRA

ITA 286/AGR/2016Status: DisposedITAT Agra07 January 2020AY 2006-077 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed without affording a reasonable opportunity to the assessee to be heard and present documents. Therefore, the matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) as notices were returned unserved. The assessee contended that they did not receive proper notice and an opportunity to be heard. The Tribunal noted issues with service of notices to the assessee at the given address.

What were the issues?

Whether the CIT(A) order was validly passed ex-parte without ensuring due service of notice and an opportunity of hearing to the assessee. Whether the initiation of reassessment proceedings under Section 147/148 was legally valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH: AGRA

Before: SHRI LALIET KUMARAND DR. MITHA LAL MEENA

For Appellant: Shri Anurag Sinha, AR
For Respondent: Shri Sunil Bajpai, CIT-DR

Per LALIET KUMAR, J.M.:

This appeal of assessee is directed against the order of Commissioner

of Income Tax (Appeals)-2, Agra, dated 31-03-2016 for the AY.2006-07 on the following Grounds:

“1. BECAUSE, upon due consideration of the facts and in the overall circumstances of the case the Ld.CIT(A) has fallen in error in passing ex-parte order without due consideration of the legal position and evidences available on assessment records. 2

2.

BECAUSE, the appellant denies his liability to be assessed in terms of notice dated 30.03.2013 issued to him under section 148 of the Act.

3.

BECAUSE, authorities below failed to appreciate that there is no valid initiatio

The order continues below.

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