TRILOCHAN MISHRA,KHORDHA vs. ITO, KHORDHA WARD, KHORDHA
What did the Tribunal hold?
The Tribunal found that the assessments were made ex-parte due to non-compliance, and the remand report was not adequately considered. The Revenue did not object to restoring the matter to the AO for fresh consideration.
What were the facts?
The assessee's appeals were against reassessment orders passed under Section 144/147. Additions were made by the AO regarding cash deposits, and the CIT(A) had called for a remand report. The assessee argued that the remand report was incomplete and not properly considered.
What were the issues?
Whether the CIT(A) properly considered the additional evidence and remand report, and if the assessee was given a proper opportunity to be heard during reassessment proceedings.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: SHRI
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BENCH, CUTTACK BEFORE SHRI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER to 315/CTK/201 /CTK/2019 Assessment Year Assessment Years: 2010-11, 2011-12, 2013-14, 2015 14, 2015-16 & 2016-17 Trilochan Mishra, Plot No.97, Trilochan Mishra, Plot No.97, Vs. ITO, Khurda Ward, Khurda ITO, Khurda Ward, Khurda Trahi Trahi Achyuta Achyuta Nagar, Nagar, Via: Via: Balakati, Dist: Khurda Balakati, Dist: Khurda PAN/GIR No. No.AFMPM 8621 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri B.V.R. Swamy B.V.R. Swamy, AR Revenue by : Shri Subhendu Dutta, DR Subhendu Dutta, DR Date of Hearing : 09/01/ 20 / 2020 Date of Pronouncement : 09/01 01/2020 O R D E R
These are ese are appeals filed by the assessee against the filed by the assessee against then separate orders of the CIT(A)- -1, Bhubaneswar dated 27.8.2019 for the assessment year for the assessment years, 2010-11& 2011 2011-12, orders dated 25.7.2019 for the assessment years 2013 12, orders dated 25.7.2019 for the assessment years 2013- 14, 2015-16 & 2016 16 & 2016-17, respectively.
At the time of hearing, ld counsel for the assessee submitted that the At the time of hearing, ld counsel for the assessee submitted that the At the time of hearing, ld counsel for the assessee submitted that the assessments in all these assessment years were completed u/s.144/ r.w.s assessments in all these assessment years were completed u/s.144/ r.w.s assessments in all these assessment years were completed u/s.144/ r.w.s 147 of the Act. In all these appeals the additions have been made by the Act. In all these appeals the additions have been made by the Act. In all these appeals the additions have been made by the AO in regard to cash deposit in the bank. He submitted that at the first AO in regard to cash deposit in the bank. He submitted that at the first AO in regard to cash deposit in the bank. He submitted that at the first appellate stage, the assessee had filed some additional evidences in support appellate stage, the assessee had filed some additional evidences in support appellate stage, the assessee had filed some additional evidences in support of this claim and the ld CIT(A) had calle of this claim and the ld CIT(A) had called for a remand report from the d for a remand report from the P a g e 1 | 3 to 315/CTK/2019 Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16 & 2016-17 Assessing officer. He submitted that the remand report is also not complete but however, the ld CIT(A) has not considered the remand report of the Assessing Officer in right prospective. He submitted that during the remand report, the assessee was also not allowed to confront the same. Therefore, the matter may be restored back to the file of the Assessing Officer for fresh consideration of the additions made by the AO.
Replying to above, ld D.R. did not have any serious objection regarding restoring the matter to the file of the AO for denovo consideration after allowing proper opportunity to the assessee for passing the reassessment order.
On careful consideration of the rival submissions, first of all, I may point out that the assessments in all these appeals have been passed under section 144/147 of the Act for the failure of the assessee to comply the notices issued by the Assessing officer. Hence, the contention of the assessee was not considered during the assessment proceedings. However, at the first appellate stage, the assessee had produced some additional evidences in support of the claim and the same were forwarded to the Assessing Officer for remand report. As it appears from the assessment records and the appellate order, the remand report furnished by the assessee is not complete and also the CIT(A) has not considered the report in proper perspective. Be that as it may, before me, ld D.R. conceded that if the matter is restored to the file of the AO a fresh consideration, the P a g e 2 | 3 to 315/CTK/2019 Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16 & 2016-17 department has no serious objection. In view of above, it would be just and proper to remand the matter back to the file of the AO for making denovo consideration. The AO is directed to reframe the assessments after allowing reasonable opportunity of being heard to the assessee. Simultaneously, the assessee is directed to produce all such evidences, as required for finalization of reassessment proceedings before the Assessing officer. With these observations, all the appeals are restored to the file of the AO.
In the result, appeals of the assessee are allowed for statistical purposes.
Order pronounced on 09 /01/2020.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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