JAGAT SINGH,PAURI GHARWAL UTTRAKHAND vs. OFFICE OF INCOME TAX OFFICER, KOTDWAR

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ITA 144/DDN/2026Status: DisposedITAT Dehradun05 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal granted the assessee one more opportunity and remitted the matter back to the AO for fresh adjudication. The assessee was directed to participate in the proceedings and file necessary details.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution, as the assessee failed to make compliances before the lower authorities despite several notices. The assessee requested one more opportunity to submit details before the AO.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the AO after the appeal was dismissed for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH, DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

PER MANISH AGARWAL, A.M.:

The present appeal is filed by assessee against the order dated 19.01.2026 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2018-19/10395672 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 04.03.2023 passed u/s 147 r.w.s. 144B of the Act pertaining to Assessment Year 2019-20.

ITA 144/DDN/2026 JAGAT SINGH 2. At the outset, it is seen that the appeal of the assessee is dismissed by the Ld. CIT(A) for non-prosecution. It is further observed that that various notices were issued to the assessee from time to time however, no compliance was made either before the AO or before the CIT(A) to justify his claims. Before us, the ld. AR for the assessee prayed that if one more opportunity is provided, assessee will submit all the details and submission before the AO. He thus prayed that the matter be sent back to the file of the AO for fresh adjudication.

3.

Per contra, the Ld. Sr. DR for the Revenue has not objected to the request of the assessee.

4.

After considering the arguments, we find that in the instant case, various notices were issued from time to time to the assessee however, due compliance was not made by the assessee before the lower authorities. Under these circumstances, in the larger interest, one more opportunity is given to the assessee and the matter is remitted back to the file of the AO with direction to pass the assessment order denovo afresh after providing reasonable opportunity of being heard to the assessee. At the same time, assessee is also directed to participate in the assessment proceedings before the AO and to file all the necessary details and submission in support of the claim made. With these directions, all the grounds of appeal are allowed for statistical purposes.

5.

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

Order pronounced in the open Court on 05.08.2026.

Sd/- Sd/- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Date-05.08.2026 *Amit Kumar, Sr. P.S*

ITA 144/DDN/2026 JAGAT SINGH Copy to: JAGAT SINGH, 1, DADOLI TALLI B.O, DAIDA, PAURI 1 GARHWAL, PAURI-246285, UTTARAKHAND OFFICE OF INCOME TAX OFFICER, INCOME TAX OFFICE NH-534, GOKHLE 2 MARG, KOTDWAR, PAURI-246149 UTTRAKHAND 3 THE PCIT / CIT, 4 THE D.R., ITAT, DEHRADUN BENCH 5 GUARD FILE

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