MR. VIVEK RAJENDRA BIKARNAKATTE,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

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ITA 351/BANG/2022Status: DisposedITAT Bangalore18 July 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given an effective opportunity of hearing due to the COVID-19 pandemic. Therefore, the appeals were remitted back to the CIT(A) for a fresh decision after providing a proper hearing and obtaining a remand report from the AO.

What were the facts?

Following a search under Section 132, the assessee failed to file returns of income for assessment years 2011-12 to 2016-17. Assessments were completed ex-parte under Section 144 r.w.s. 153A. The assessee appealed to the CIT(A) but did not participate in the proceedings, citing COVID-19 pandemic issues.

What were the issues?

Whether the assessee was denied an effective opportunity of hearing by the lower authorities, and whether the ex-parte assessments were valid.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri v. Srinivasan, A.R
For Respondent: Shri G. Manoj Kumar, D.R
Hearing: 18.07.2022Pronounced: 18.07.2022

PAN NO : AMSPB8241J APPELLANT RESPONDENT Appellant by : Shri v. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E R PER BENCH: These appeals by assessee are directed against different orders of CIT(A)-2, Panaji dated 27.1.2022 for the assessment years 2011-12 to 2017-18.

2.

In this case, there were search u/s 132 of the Income-tax Act,1961 ['the Act' for short] on 1.2.2017. Consequent to search, notice u/s 153A of the Act was issued requesting the assessee to file returns of income for the assessment years 2011-12 to 2016-17. Inspite of several notices, the assessee has not filed any return of income. The AO completed assessment for the assessment years 2011-12 to 2016-17 u/s 144 r.w.s. 153A of the Act and for the assessment year 2017-18 u/s 144 of the Act. Against this assessee carried the appeals before Ld. CIT(A) challenging the various to 354/Bang/2022 Mr. Vivek Rajendra Bikarnakatte, Mangaluru

Page 2 of 3 additions made by the AO and also passing assessment orders without giving opportunity of hearing to the assessee. Before Ld. CIT(A) also, assessee has not participated even after giving two notices of hearing i.e. one on 4.1.2022 and another on 22.1.2022. Against this, assessee came in appeal before us challenging not giving effective opportunity of hearing to him and also challenging the various additions made by the AO as confirmed by the Ld. CIT(A) in these assessment years.

3.

We have heard the rival submissions and perused the materials available on record. Admittedly, Ld. CIT(A)-2 issued notices of hearing on 4.1.22 & 22.1.22. This period is covered by COVID Pandemic and assessee was not able to avail the opportunity given to him. Being so, it is appropriate to remit the issue in dispute to the file of Ld. CIT(A) to decide it afresh after giving fresh hearing of notices to the assessee and decide the issue on merit. The Ld. CIT(A) is also directed to call for the remand report from the AO as the assessment orders passed ex-parte by AO. Since we have decided the issue with regard to non-giving of opportunity to the assessee, we refrain from going into other grounds of appeal raised by the assessee before us.

4.

In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 18th Jul, 2022

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