SHRI NARESHSINGH THAKUR,PARATWADA vs. ITO WARD-5,, AMRAVATI

PDF · subscribers
ITA 22/NAG/2025Status: DisposedITAT Nagpur20 June 2025AY 2014-15Bench: 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 acknowledged that the assessee was not entitled to leniency due to non-compliance. However, considering the peculiar facts, the Tribunal decided to remand the matter back to the CIT(A) for de novo adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) due to non-compliance and lack of submissions. The assessee neither filed documents nor made compliance before the lower authorities.

What were the issues?

Remand of the case to CIT(A) for de novo adjudication due to assessee's non-compliance.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Dilip Lohiya
For Respondent: Shri Anand Nagrale

Date of Hearing – 20/06/2025 Date of Order – 20/06/2025

O R D E R PERK.M. ROY, A.M.

This appeal by the assessee is against the impugned order dated 21/11/2024, passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2014–15.

2.

Admittedly, the assessee before the authorizes below, neither filed any documents and submissions nor made any compliance and, therefore, in such circumstances both the authorities below were constrained to pass the respective orders as ex–parte and, therefore,

2 Shri Nareshsingh Thakur ITA no.22/Nag./2025 the assessee is not entitled to any leniency. However, considering the peculiar facts and circumstances of the case in totality, as the issue involved remained to be adjudicated in its right perspective and proper manner specifically in the absence of relevant documents / submissions, as also the learned Departmental Representative has agreed to it, we are inclined to remand the entire matter back to the file of the learned CIT(A) for de novo adjudication, subject to payment of ` 11,000 (Rupees Eleven Thousand Only) to be deposited within 15 days from the date of this order in the Revenue Department under the “Other Head”. The assessee is also directed to file the relevant submissions/documents. It is clarified that in case of subsequent default, the assessee shall not be entitled for any leniency. Suffice to say that the learned CIT(A) shall provide reasonable opportunity of being heard to the assessee.

3.

In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above. Order pronounced in the open Court on 20/06/2025

Recent GST High Court judgments

Search GST case law →