NAMDEO SHYAMAJI KADU,NAGPUR vs. ITO WARD 5(1), INCOME TAX NAGPUR

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ITA 153/NAG/2025Status: DisposedITAT Nagpur20 June 2025AY 2013-14Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal observed the assessee's non-compliant behavior but considered the peculiar facts and circumstances. Recognizing that the assessee was not properly represented, the tribunal decided to set aside the impugned order. The case was remanded to the Ld. Commissioner for a fresh decision on merits.

What were the facts?

The assessee filed an appeal against an order confirming an addition of ₹11,50,000. The assessee had previously filed an appeal against an assessment order but made no compliance despite multiple notices, leading to the dismissal of the appeal by the Ld. Commissioner. The tribunal noted the non-compliant conduct of the assessee.

What were the issues?

Whether the appeal should be allowed, dismissed, or remanded, considering the assessee's non-compliance and the circumstances leading to the addition.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

Hearing: 20.06.2025Pronounced: 20.06.2025

This appeal has been preferred by the assessee against the order dated 31/12/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld. Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2013-14.

2 ITA.No. 153/NAG/2025 2. The Assessee, though, filed first appeal before the Ld. Commissioner, against the assessment order dated 31/03/2022 u/sec. 147 r.w.s. 144 of the Act, however, in spite of sending three notices, made no compliance and therefore, Ld. Commissioner was constrained to dismiss the appeal, while confirming the addition of ₹ 11,50,000/-.

3.

Having heard the parties and perusing the material available on record, we observe that the conduct of the Assessee, appears to be non-compliant and, therefore, the Assessee do not deserve any leniency, however, considering the peculiar facts and circumstances in totality, as the Assessee remained to be represented before the authorities below, which resulted into making the addition of ₹ 11,50,000/- by the AO and affirmation thereof by the Ld. Commissioner, but not on its right perspective and proper manner and, therefore, this Court is inclined to set aside the impugned order and consequently remanding the instant case to the file of Ld. Commissioner for decision afresh on merits, but subject to deposit of ₹ 500/- (Rupees five hundred only) in the Revenue Department under „other heads‟ within 15 days of this order.

4.

Thus, the case is remanded to the file of Ld. Commissioner for decision afresh, in terms above.

5.

In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 20.06.2025.

/- Sd/- (Narender Kumar Choudhry) Judicial Member vr/-

3 ITA.No. 153/NAG/2025 Copy to

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