SRI INDRAJIT SINGH,DHANBAD vs. ITO, WARD-1(4), DHANBAD

PDF · subscribers
ITA 264/RAN/2019Status: DisposedITAT Ranchi04 March 2020AY 2002-032 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals back to the CIT(A) for fresh adjudication. This was done because the CIT(A) had passed ex parte orders, and there was no clear indication of proper service of the last hearing notice.

What were the facts?

The assessee's appeals for multiple assessment years were being heard by the CIT(A). The CIT(A) passed ex parte orders affirming the Assessing Officer's additions and disallowances. The assessee did not appear on the last date of hearing, and it was unclear if the notice for that hearing was served.

What were the issues?

Whether the CIT(A) erred in passing ex parte orders without ensuring proper service of hearing notices, and whether the appeals should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH “SMC” RANCHI

Before: Shri S.S, Godara

(Oral) These four assessee’s appeals for assessment years 2002-03, 2003-04, 205-06 & 2006-07, arise against the Commissioner of Income-tax (Appeals) Dhanbad’s separate orders dated 02.08.2016 & 08.06.2017 passed in case Nos. 151, 152/DHN/2006-07, 247/DHN/2010-11 & 212/DHN/2008-09, involving proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’.

2.

It transpires at the outset with the able assistance of learned departmental representative that the CIT(A) has passed his lower appellate orders ex parte in all three cases whilst affirming the Assessing Officer not only taking recourse to sec. 148 r.w.s. 147 proceedings but also making various disallowance(s) / addition(s) on merits.

3.

I notice from a perusal of case file(s) that the CIT(A) has taken an adverse view of assessee’s non-appearance on the last date of hearing i.e. 01.08.2016 after observing that he had been issued the relevant notice dated 08.07.2016. There is no ITA Nos.264-267/Ran/2019 A.Ys.02-03, 03,04 05-06 & 06-07

4.

These four assessee’s appeals are accepted for statistical purposes. A copy of instant common order be placed in the respective case file(s) Order pronounced in open court at the close of hearing on Wedne ay, 4th March, 2020 (#या$यक सद"य) *Dkp/Sr.PS 'दनांकः- 04/03/2020 रांची आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. आवेदक/Assessee- Sri Indrajait Singh Prop: M/s Bajrangbali Soft Coke Industries Baliapur, Dhanbad-828201 2. राज"व/Revenue-ITO Ward-1(4) Mada Building, Lubi Circular Rd. Dhanbad-826001 3. संबं+धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त- अपील / CIT (A) 5. .वभागीय "$त$न+ध, आयकर अपील"य अ+धकरण रांची / DR, ITAT, Ranchi 6. गाड2 फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary/P.S (on Tour) आयकर अपील"य अ+धकरण, रांची ।

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →