M/S ASSOCIATION FOR PEOPLES WELFARE & DEVELOPMENT,PATNA vs. ACIT, CIRCLE-1, PATNA

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ITA 3/PAT/2018Status: DisposedITAT Patna14 September 2020AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A)'s ex parte order did not indicate proper service of hearing notices. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2008-09 was against the CIT(A)'s order which affirmed the addition of Rs. 7,83,474/- as unexplained cost of acquisition of assets. The CIT(A)'s order was passed ex parte.

What were the issues?

Whether the CIT(A) passed an ex parte order without ensuring proper service of hearing notices to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’AT KOLKATA

Before: Shri S.S. Godara, JM & Dr. A. L. Saini, AM

आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income-tax (Appeals), Patna’s order dated 31.10.2017 passed in case No.424 /CIT(A)-1/2011-12 involving proceedings u/s 143(3)/147 of the Income Tax Act, 1961; (in short ‘the Act’). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte.

Association for People’s Welfare & Development

2.

We notice at the outset that the CIT(A)’s order under challenge affirming the Assessing Officer’s action in initiating section 147 proceedings thereby adding cost of acquisition of assets of Rs.7,83,474/- as unexplained; has been passed ex parte without indicating as to whether this taxpayer had been actually served the relevant hearing notice(s) or not. We therefore restore the assessee’s clinching grievance raised in the instant appeal back to the CIT(A) for afresh adjudication as per law.

3.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 14/09/2020 at the time of hearing.

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