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Facts
The assessee, a farmer, faced a best judgment assessment u/s 144 of the Income Tax Act for AY 2012-13, with an income computed at Rs. 1,22,98,300, which he claimed was from the sale of agricultural land. His first appeal to the CIT(A) was dismissed due to non-appearance and a 146-day delay, which the assessee attributed to being a heart patient and unaware of portal proceedings. The assessee then filed a second appeal before the ITAT.
Held
The Tribunal observed that both the original assessment and the first appellate order did not examine the merits of the case due to the assessee's non-appearance and delay. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case back to the Assessing Officer for a *de novo* adjudication on merits, subject to the assessee depositing Rs. 5000 into the 'PM Relief Fund'. Both the quantum and penalty appeals were allowed for statistical purposes.
Key Issues
Legality of the assessment order passed u/s 144 without considering facts; non-condonation of delay in filing the first appeal to CIT(A) despite genuine reasons; and failure of both lower authorities to examine the merits of the case due to non-appearance.
Sections Cited
253, 250, 246A, 144, 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: BHAGIRATH MAL BIYANI & SHRI PARESH M JOSHI
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.