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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.
Held
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.
Key Issues
Whether the appeal should be allowed, dismissed, or remanded, considering the assessee's non-compliance and the circumstances leading to the addition.
Sections Cited
250, 147, 144
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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 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/-.
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.
Thus, the case is remanded to the file of Ld. Commissioner for decision afresh, in terms above.
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