CHANDAVARA RAMAKRISHNA SHIVASHANKAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(5), BANGALORE
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI WASEEM AHMEDAssessment Year: 2018-19
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 03.03.2025, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2018-19. Mr. Chandavara Ramakrishna Shivashankar
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2. In this case, admittedly the Ld. Commissioner vide impugned order dismissed the appeal of the Assessee in limine and without touching upon the merits of the case, filed against the assessment order dated 20.09.2021 u/s 143(3) r.w.s. 144B of the Act and thus considering the peculiar facts and circumstances in totality, for just and proper decision of the case, equitable relief, fairplay and substantial justice, and considering the non-compliance to the notices issued by the Ld. Commissioner, we are inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of Rs.11,000/- in the Revenue
Department under “other heads” within 15 days of the date of this order and while affording reasonable opportunity of being heard to the Assessee.
We also deem it appropriate to direct the Assessee to comply with the notices to be issued by the Ld. Commissioner and file the relevant submissions and documents as would be essentially required for proper and just decision of the case.
We also clarify that in case of subsequent default, the Assessee shall not be entitled for any leniency. Thus the case is remanded to the file of the Ld. Commissioner for decision afresh accordingly.
In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 14.08.2025. (WASEEM AHMED) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Mr. Chandavara Ramakrishna Shivashankar
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Copy to: The Appellant
The Respondent
The CIT, Concerned, Bangalore
The DR Concerned Bench
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By Order
Dy/Asstt.