BHAGWAN SINGH,INDORE vs. ITO-4(4), INDORE

आदेश / O R D E R

Per Paresh M Joshi, J.M.:

This is an appeal filed by the assessee Under Section 253 of

the Income Tax Act, 1961 (hereinafter referred to as the “Act” for

sake of brevity) before this Tribunal. The assessee is aggrieved by

the order bearing Number ITBA/NFAC/S/250/2024-

25/1067943825(1) dated 24.08.2024 passed by the Ld. CIT(A)

which is hereinafter referred to as the “Impugned order”. The

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Bhagawan Singh ITA No. 779/Ind/2024 - A.Y.2011-12 relevant Assessment Year is 2011-12 and the corresponding

previous year period is from 01.04.2010 to 31.03.2011.

2.1 That as and by way of an assessment order made u/s.

144/147 of the Act, the assesee’s total income exigible to tax

was computed and assessed at Rs.29,61,750/-. The assessee

has not filed his return of income. That the aforesaid assessment

order is dated 13.12.2018 which is hereinafter referred to as the

“impugned assessment order”.

2.2 That the assessee being aggrieved by the aforesaid

“impugned assessment order” prefers first appeal u/s 246A of

the Act before the Ld. CIT(A) who by the “impugned order” has

dismissed the appeal of the assessee on the grounds and reasons

stated therein. The core ground was that a remand report was

called for and that the same was forwarded to the assessee for

filing rejoinder. Even after three opportunities the assessee did

not file any rejoinder. No documentary evidence was produced

towards cost of acquisition and cost of construction. The

genuineness of the claim of exemption u/s 54F was not proved

either before Ld. A.O as well before 1st appellate authority and

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Bhagawan Singh ITA No. 779/Ind/2024 - A.Y.2011-12 therefore action of the Ld. A.O was upheld and appeal was

dismissed.

2.3 That the assessee being aggrieved by the “impugned order”

has preferred the instant second appeal before this Tribunal and

has raised following grounds of appeal in Form No.36 against the

“impugned order” which are as under:-

“1. The Ld CIT(A) has erred in making confirmation of the addition made by learned Assessing Officer of receipts of sale of immovable property Rs.2961750/- under LTCG.”

3.1 The hearing in the matter took place before this Tribunal on

25.06.2025 when the Ld. AR for and on behalf of the assessee

filed on the record of this Tribunal a paper book containing pages

1 to 26. It was contended by him that the “impugned assessment

order” was passed u/s 144 of the Act, due to non representation.

Before Ld. CIT(A) in the first appeal representations and

submissions were made and a remand report was sought by Ld.

CIT(A) from the Ld. A.O however it is stated in the “impugned

order” that no rejoinder was filed by the assessee. Per contra

Ld. DR appearing for and on behalf of the revenue has contended

that in view of “impugned assessment order” being u/s 144 of

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Bhagawan Singh ITA No. 779/Ind/2024 - A.Y.2011-12 the Act it would be fair enough that matter be relegated back to

Ld. A.O for passing a fresh assessment order on denovo basis.

4.1 We now have to decide the legality, validity and the

proprietery of the “impugned order” basis records of the case

and rival contentions canvassed before us.

4.2 We have carefully perused the records of the case as

presented to this Tribunal by both Ld. AR & Ld. DR to determine

the legality, validity of the “impugned order” basis law and by

following due process .

4.3 We observe on bare simple perusal of the “impugned

order” that the Ld. CIT(A) has held that since no rejoinder is

filed by the assessee to the remand report of Ld. A.O despite

opportunities so due to lack of evidence the “impugned

assessment order” is upheld of the Ld. A.O. We notice and

observe that on page 11 of paper book which is a letter dated

12.02.2024 to the Ld. CIT(A) there is a reference to a remand

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Bhagawan Singh ITA No. 779/Ind/2024 - A.Y.2011-12 report and the assessee has made his comments that necessary

documents are already on record vide their earlier letter dated

18.02.2021 (Page 1 to 6 of paper book). Be that as it may we

are of the considered view that lower authorities i.e. the Ld. A.O

& Ld. CIT(A) both have not disposed off the case on meritorious

grounds. The income of the assessee is required to be computed

and assessed on merits. Unfortunately this has not happened.

Accordingly we set aside the “impugned order” and remand the

case back to the file of Ld. A.O to pass a fresh order on denovo

basis by taking into consideration entire gamut of case including

material and evidences submitted by the assessee. We

accordingly direct assessee to place all documents, material in

his possession and disposal to the Ld. A.O so that same can be

weighed and appreciated in fresh proceedings on denovo bais.

5.1 In the premises drawn up by us we set aside the

“impugned order” as and by way of remand back to Ld. A.O for

fresh adjudication and adjudgment accordingly to law on denovo

basis.

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Bhagawan Singh ITA No. 779/Ind/2024 - A.Y.2011-12 5.2 In the result appeal of the assessee is allowed for statistical

purpose.

Order pronounced in open court on 30.06.2025.

Sd/- Sd/-

(B.M. BIYANI) (PARESH M JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Indore िदनांक / Dated : 30/06/2025 Dev/Sr. PS

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order COPY Senior Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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