BHAVESH BHOOPENDRA PARMAR,NAGPUR vs. ITO WARD 4(4), NAGPUR
Facts
The assessee appealed an order regarding an addition of Rs. 5,04,185/- for unexplained investment in shares. The assessee made no compliance or submissions before the Ld. Commissioner and the assessment order was ex-parte.
Held
The Tribunal noted that the Ld. Commissioner failed to pass an order on merits. For a just and proper decision, the case is remanded to the AO, with the condition of the assessee depositing Rs. 3,300/-.
Key Issues
Whether the case should be remanded for a proper assessment on merits, considering the ex-parte order and lack of compliance by the assessee?
Sections Cited
144, 144B, 69, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :: NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the Assessee against the order dated 11/12/2024 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2020-21.
2 ITA No.88/NAG/2025 (Bhavesh Bhoopendra Parmar)
Admittedly, the Assessee before the Ld. Commissioner in the appellate proceedings, initiated against the assessment order dated 23/09/2022 u/sec. 144 r.w.s. 144B of the Act, whereby the addition of Rs. 5,04,185/- has been made as ‘unexplained investment in shares’ u/sec. 69 of the Act, except seeking adjournments, eventually made no compliance and/or filed no submissions/ documents and therefore, the Assessee is not entitled for any leniency, however, considering the peculiar facts and circumstances in totality as in the absence of documentary evidence has also mentioned by the Ld. Commissioner in the impugned order, the investment in the shares remains unexplained and even otherwise, the Ld. Commissioner failed to pass the order on merits. Thus, for just and proper decision and substantial justice and equitable relief, this Court is inclined to remand the instant case to the file of Learned Assessing Officer(JAO) being an exception because the assessment order is also exparte, however, subject to deposit of Rs. 3,300/- (Rupees Three Thousand Three Hundred Only) in the Revenue Department under ‘other heads’ within 15 days from the date of receipt of copy of this order, suffice to say by providing reasonable opportunity of being heard to the Assessee.
The Assessee is also directed to comply with the notices and file the relevant submissions/documents which would be essentially required. In case of any default, Assessee shall not be entitled for any leniency. Thus, the case is, accordingly, remanded to the file of JAO for making assessment afresh.
3 ITA No.88/NAG/2025 (Bhavesh Bhoopendra Parmar) 4. In the result, Assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 27.09.2025.
Sd/- (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER
vr/-
Copy to: The Appellant The Respondent The CIT, Concerned, Nagpur The DR Concerned Bench
//True Copy//
By Order
Senior Private Secretary ITAT, Nagpur.