DASARAM TATU PATLE,NAGPUR vs. ITO WARD 4(4), NAGPUR, NAGPUR
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Income Tax Appellate Tribunal, “SMC” BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
The present appeal has been filed by the assessee challenging
the impugned order dated 04/02/2025, passed by the learned
Commissioner of Income Tax (Appeal), National Faceless Appeal
Centre, Delhi, [for short, “learned CIT(A)”] for the assessment year
2016–17.
Admittedly, the assessee, during the assessment proceedings,
failed to file relevant submissions / documents as the assessment
proceedings were carried out during the COVID–19 period, when the
Dasaram Tatu Patle ITA no.221/Nag./2025
whole nation was on halt and, therefore, the learned counsel for the
assessee has been able to demonstrate the plausible reason for non–
compliance of the notices issued by the Assessing Officer.
Coming to the impugned order, it is clear from Para–2, that the
learned Commissioner, though, issued notices and the assessee, except
seeking adjournment on two occasions, eventually the assessee made no compliance, which resulted into affirmation of the addition of `
25,50,000, as made by the Assessing Officer vide assessment order
dated 17/03/2022, passed under section 147 r/w section 144 of the
Income Tax Act, 1961 (for short "the Act"). Admittedly, the issue before
both the authorities below remained to be adjudicated in its right
perspective and proper manner, the learned counsel for the assessee
has requested for taking a lenient view, as also not objected by the
learned D.R. Therefore, for just and proper decision of the case and
substantial justice, this Court is inclined to remand the entire matter
back to the tile of the Assessing Officer as an exceptional case, as the
assessment proceedings were carried out by the Assessing Officer
during the COVID–19 period. Suffice to say that the learned
Commissioner shall provide reasonable opportunity of hearing to the
assessee. The assessee The assessee is also directed to file the relevant
submissions/documents. It is clarified that, in case, subsequent default,
the assessee shall not be entitled for any leniency.
Dasaram Tatu Patle ITA no.221/Nag./2025
In the result, appeal filed by the assessee is allowed for statistical
purposes in terms, as indicated above.
Order pronounced in the open Court on 27.06.2025
Sd/- S Sd/-d/- N.K. CHOUDHRY JUDICIAL MEMBER Copy of the order forwarded to:
(1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
