GANGADHAR SHRIRAM KATHAR,AURANGABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

PDF · subscribers
ITA 1129/PUN/2025Status: DisposedITAT Pune05 June 2025AY 2012-13Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the assessee did not receive the notices. Therefore, in the interest of justice, the Tribunal set aside the order of the CIT(A) and remanded the case back to the CIT(A) for denovo adjudication, providing an opportunity to the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which confirmed an addition based on an assessment order. The assessee contended that they did not receive the notices issued by the CIT(A), thus being unable to reply.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case due to non-receipt of notices from the CIT(A).

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Smt. Sonal L Sonkavde –Addl.CIT(DR)
Hearing: 05/06/2025Pronounced: 05/06/2025

आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the Assessee against the order ofld.CIT(A)[NFAC] passed under section 250 of the Act, for the A.Y.2012-13, dated 27.02.2025 emanating from Assessment Order u/s.144 r.w.s 147 of the Act, dated 23.08.2019.

Findings & Analysis : 2. We have heard both the parties and perused the records. Ld.AR submitted that Assessee had not received the notices issued by ld.CIT(A). Therefore, Assessee could not reply. On perusal of the ld.CIT(A)’s order, it is observed that ld.CIT(A) has confirmed the addition stating that Assessee failed to file corroborative evidences. Since Assessee had not received notices, in the interest of justice, we set-aside the order of ld.CIT(A) to ld.CIT(A) for denovo adjudication to decide the appeal on merits. The ld.CIT(A) shall provide opportunity to the assessee. Assessee shall file necessary documents before the ld.CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.

3.

In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 05 June, 2025.

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →