CHAIN SINGH,SANADIYA vs. INCOME TAX OFFICCER , INCOME TAX DEPRTMENT INDORE

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ITA 705/IND/2024Status: DisposedITAT Indore13 May 2025AY 2012-13Bench: BHAGIRATH MAL BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that neither the assessment nor the first appeal delved into the case's merits due to the assessee's non-appearance and delay. It set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for de novo adjudication on merits, directing the assessee to pay Rs. 5000/- as cost to the 'PM Relief Fund' and cooperate with the revenue. Both quantum and penalty appeals were allowed for statistical purposes.

What were the facts?

The assessee, a farmer, faced an ex-parte assessment under Section 144/263 for AY 2012-13, with income assessed at Rs. 1.22 Cr. allegedly from agriculture land sale. His first appeal before CIT(A) under Section 246A was dismissed, partly due to a 146-day delay in filing, which the assessee attributed to being a farmer and a heart patient unaware of portal proceedings.

What were the issues?

The key legal issues revolved around the validity of the assessment and first appellate orders, specifically whether the lower authorities erred in dismissing the appeal without considering the merits of the case, the delay condonation application, and the assessee's claim regarding agricultural income.

Which sections of the Income-tax Act were involved?

Section 253,Section 250,Section 144,Section 263,Section 246A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: BHAGIRATH MAL BIYANI & SHRI PARESH M JOSHI

For Appellant: Shri H.N. Joshi, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 07.05.2025Pronounced: 13.05.2025

5.1 The impugned order is set aside as and by way of remand back to the file of Ld. A.O on denovo basis subject to the Page 5 of 7 - A.Y.2012-13 necessary proof being shown of payment of Rs.5000/- imposed as cost to the Ld. A.O by the assessee before denovo adjudication starts/initiated. Appeal of the assessee is allowed for statistical purpose.

This appeal deals with the issue of penalty consequent upon quantum assessment (supra) where almost identical factual situation is noticed (supra), Hence this appeal is also disposed off by this common order on identical terms (supra).

In the result both the appeals are allowed for statistical purpose.

Order pronounced in open court on 13.05.2025.

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